Set aside order blocking petitioner's credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guarantee
Case-Laws
GST
The HC sets aside the impugned order dated 8/9/2025 that blocked the petitioner's credit ledger account for failure to comply with the procedural mandate of Rule 86-A, noting the absence of contemporaneous reasons and insufficiency of the “reason to believe” standard as applied; the tribunal/authority is also directed to provide a post-deci
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