Rule 86A of GST Rules Unconstitutional: Court Cites Breach of Natural Justice and Absence of Pre-decisional Hearing.
Case-Laws
GST
Rule 86A of the Central/State Goods and Services Tax Rules, 2017, which allows blocking of the Electronic Credit Ledger, has been held unconstitutional by the High Court due to violation of principles of natural justice. The Court observed that no pre-decisional hearing was provided to the petitioner, and the impugned order lacked independent or cogent reaso
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