Electronic Credit Ledger blocking orders quashed for violating natural justice under Rule 86A CGST Rules
Case-Laws
GST
The HC quashed orders blocking petitioner's Electronic Credit Ledger and provisionally attaching bank account under Rule 86A of Central Goods and Services Tax Rules, 2017. The court held that respondents failed to provide pre-decisional hearing, violating principles of natural justice, and lacked independent cogent reasons to believe as required under Rule 86A. The impu
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