Blocking Credit Ledger Without Hearing Violates Natural Justice; Court Quashes Illegal Order, Cites Rule 86A Breach.
Case-Laws
GST
The court held that blocking of the Electronic Credit Ledger without providing a pre-decisional hearing to the petitioner and without containing cogent reasons to believe in the impugned order violated the principles of natural justice. Relying on the precedent of K-9-ENTERPRISES, KWALITY METALS, K-9-INDUSTRIES VERSUS THE STATE OF KARNATAKA, THE ASSISTANT CO
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