High Court Strikes Down GST Rule 86A Order, Restores Electronic Credit Ledger Access for Taxpayer Without Proper Procedural Justification

High Court Strikes Down GST Rule 86A Order, Restores Electronic Credit Ledger Access for Taxpayer Without Proper Procedural JustificationCase-LawsGSTThe HC allowed the petition, quashing the impugned order blocking the petitioner’s Electronic Credit Ledge

High Court Strikes Down GST Rule 86A Order, Restores Electronic Credit Ledger Access for Taxpayer Without Proper Procedural Justification
Case-Laws
GST
The HC allowed the petition, quashing the impugned order blocking the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules. The court found the order legally unsustainable due to absence of pre-decisional hearing and lack of independent, cogent reasons for blocking the ECL. The respondents' reliance on borrowed satisfaction from enforcement authorities was deemed impermissible. The order's failure to provide substantive reasons for blocking the ECL, coupled with procedural irregularities, necessitated its quashing, thereby restoring the petitioner's access to the electronic credit ledger.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =