High Court Strikes Down Rule 86A Blocking of Electronic Credit Ledger, Mandates Immediate Unblocking and Fair Hearing Process

High Court Strikes Down Rule 86A Blocking of Electronic Credit Ledger, Mandates Immediate Unblocking and Fair Hearing ProcessCase-LawsGSTHC allowed the petition challenging Rule 86A blocking of Electronic Credit Ledger (ECL), finding the order invalid due

High Court Strikes Down Rule 86A Blocking of Electronic Credit Ledger, Mandates Immediate Unblocking and Fair Hearing Process
Case-Laws
GST
HC allowed the petition challenging Rule 86A blocking of Electronic Credit Ledger (ECL), finding the order invalid due to lack of pre-decisional hearing and absence of independent, cogent reasons. The court held that reliance on borrowed satisfaction from enforcement reports without providing specific grounds constitutes an arbitrary action. Respond

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