Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case

Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST CaseCase-LawsGSTThe HC quashed the order blocking the petitioner’s Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedura

Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case
Case-Laws
GST
The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent “reasons to believe” as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports.

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