Electronic credit ledger blocking u/r 86A and alleged fake ITC claims quashed for no hearing and no reasons
Case-Laws
GST
Blocking of the petitioner's Electronic Credit Ledger under Rule 86A was held invalid because the authority neither granted a pre-decisional hearing nor recorded independent, cogent “reasons to believe” as mandated by Rule 86A. Reliance merely on enforcement reports amounted to impermissible borrowed satisfaction, and the order contained only vague assertions of ITC
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