Court Overturns Order Blocking E-Credit Ledger Due to Lack of Hearing and Justification, Violating Natural Justice.
Case-Laws
GST
The court quashed the order blocking the Electronic Credit Ledger (ECL) of the petitioner u/r 86A of the Central Goods and Services Tax Rules, 2017. The respondents did not provide a pre-decisional hearing to the petitioner, nor did the impugned order contain cogent reasons to believe that blocking the ECL was necessary, violating principles of natural justic
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