Electronic credit ledger blocking under Rule 86A held illegal for lack of hearing and independent reasons to believe

Electronic credit ledger blocking under Rule 86A held illegal for lack of hearing and independent reasons to believeCase-LawsGSTHC held that the blocking of petitioner’s electronic credit ledger under Rule 86A of the CGST/KGST Rules was illegal and unsust

Electronic credit ledger blocking under Rule 86A held illegal for lack of hearing and independent reasons to believe
Case-Laws
GST
HC held that the blocking of petitioner's electronic credit ledger under Rule 86A of the CGST/KGST Rules was illegal and unsustainable. The Court found that no pre-decisional hearing was afforded and the impugned order lacked independent, cogent “reasons to believe,” being based solely on enforcement reports amounting to impermissible borrowed satisfaction.

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