Electronic Credit Ledger Unblocked: Rule 86A Challenge Succeeds After Procedural Flaws Expose Lack of Fair Hearing

Electronic Credit Ledger Unblocked: Rule 86A Challenge Succeeds After Procedural Flaws Expose Lack of Fair HearingCase-LawsGSTHC allows petition challenging blocking of electronic credit ledger under Rule 86A of CGST Rules. The court found the impugned or

Electronic Credit Ledger Unblocked: Rule 86A Challenge Succeeds After Procedural Flaws Expose Lack of Fair Hearing
Case-Laws
GST
HC allows petition challenging blocking of electronic credit ledger under Rule 86A of CGST Rules. The court found the impugned order invalid due to lack of pre-decisional hearing and absence of cogent reasons. The order invoking Section 86A was quashed, directing immediate unblocking of the electronic credit ledger. Respondents retain liberty to proceed agains

= = = = = = = =

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

= = = = = = = =