Unfair Order Blocking Electronic Credit Ledger Quashed for Lack of Valid Reasons and Procedural Lapses.
Case-Laws
GST
The HC quashed the order blocking the petitioner's Electronic Credit Ledger u/r 86A of CGST Rules, 2017 due to the absence of a pre-decisional hearing and lack of independent or cogent reasons to believe. The order impermissibly relied on borrowed satisfaction from another officer's report, contrary to the HC's decision in K-9-Enterprises's case. The absence of valid mat
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