{"id":71154,"date":"2025-03-19T06:45:28","date_gmt":"2025-03-19T01:15:28","guid":{"rendered":""},"modified":"2025-03-19T06:45:28","modified_gmt":"2025-03-19T01:15:28","slug":"blocking-of-electronic-credit-ledger-quashed-rule-86a-procedural-requirements-not-met-in-gst-case","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71154","title":{"rendered":"Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case"},"content":{"rendered":"<p>Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the order blocking the petitioner&#39;s Electronic Credit Ledger under Rule 86A of KGST\/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent &#8220;reasons to believe&#8221; as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports.<\/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=86646\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST CaseCase-LawsGSTThe HC quashed the order blocking the petitioner&#8217;s Electronic Credit Ledger under Rule 86A of KGST\/CGST Rules. The Court found multiple procedura<\/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-71154","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71154","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=71154"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71154\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}