Court Quashes Order Blocking Electronic Credit Ledger Due to Lack of Hearing and Justification, Upholds Fair Process.
Case-Laws
GST
Constitutional validity of Rule 86A of the CGST/SGST Rules, 2017, which was challenged for violating Articles 14 and 19(1)(g) of the Constitution of India. The court held that since no pre-decisional hearing was granted before passing the impugned order blocking the petitioner's electronic credit ledger, and the order lacked independent or cogent reasons ex
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