Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violation

Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violationCase-LawsGSTThe HC quashed the order blocking petitioner’s Electronic Credit Ledger under Rule 86A of CGST/SGST Rules. The court found that t

Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violation
Case-Laws
GST
The HC quashed the order blocking petitioner's Electronic Credit Ledger under Rule 86A of CGST/SGST Rules. The court found that the impugned order lacked independent reasoning, instead relying on enforcement authority reports which constituted “borrowed satisfaction.” Additionally, no pre-decisional hearing was granted to the petitioner before blocking the ECL

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