GST Authority cannot block the bank accounts or ECL beyond an year if assessee is cooperating


Last updated: 30 January 2022

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in M/S Krishna Fashion vs. Union of India & Ors. [W.P. (C) 602/2022 & CM APPL. 1696/2022 dated January 18, 2022] held that once the assessee is cooperating and has submitted the relevant documents to the Revenue Department then the bank accounts and Electronic Credit Ledger ("ECL") of such assessee to be unblocked upon the expiry of one year from the date of imposing such restrictions.

Citation :
W.P. (C) 602/2022 & CM APPL. 1696/2022 dated January 18, 2022

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Bimal Jain
Published in GST
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