Gopal Metal Stores And Anr. Vs Assistant Commissioner of State Tax
Date: January 26, 2026
Subject Matter
Electronic Credit Ledger Blocking Requires Adjudication; Officer Cannot Decline Proceedings
Summary
The writ petition is allowed with directions, holding that a Proper Officer cannot indefinitely block an electronic credit ledger while refusing to initiate adjudication proceedings. The Court found such an action contrary to the spirit of the GST Ac…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition is directed against an order dated June 3, 2025 passed by the Assistant Commissioner of State Tax whereby the petitioners’ request for unblocking of the petitioner No. l’s(hereinafter the petitioner) electronic credit ledger as also for initiation and conclusion of adjudication proceedings have been turned down by the Pro…