Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.

Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.Case-LawsGSTBlocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to

Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.
Case-Laws
GST
Blocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to be heard; the respondent may issue a show cause notice after receipt of an investigation report and must communicate recorded reasons to the taxpayer. The taxpayer may file a reply with additional documentary evidence within one week

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