{"id":70284,"date":"2024-10-23T08:19:32","date_gmt":"2024-10-23T02:49:32","guid":{"rendered":""},"modified":"2024-10-23T08:19:32","modified_gmt":"2024-10-23T02:49:32","slug":"court-quashes-order-blocking-electronic-credit-ledger-due-to-lack-of-hearing-and-justification-upholds-fair-process","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70284","title":{"rendered":"Court Quashes Order Blocking Electronic Credit Ledger Due to Lack of Hearing and Justification, Upholds Fair Process."},"content":{"rendered":"<p>Court Quashes Order Blocking Electronic Credit Ledger Due to Lack of Hearing and Justification, Upholds Fair Process.<br \/>Case-Laws<br \/>GST<br \/>Constitutional validity of Rule 86A of the CGST\/SGST Rules, 2017, which was challenged for violating Articles 14 and 19(1)(g) of the Constitution of India. The court held that since no pre-decisional hearing was granted before passing the impugned order blocking the petitioner&#39;s electronic credit ledger, and the order lacked independent or cogent reasons ex<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82518\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Constitutional validity of Rule 86A of the CGST\/SGST Rules, 2017, which was challenged for violating Articles 14 and 19(1)(g) of the Constitution of India. The court held that since no pre-decisional hearing was granted bef<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70284","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70284"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70284\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}