{"id":71208,"date":"2025-03-27T08:36:11","date_gmt":"2025-03-27T03:06:11","guid":{"rendered":""},"modified":"2025-03-27T08:36:11","modified_gmt":"2025-03-27T03:06:11","slug":"blocking-of-electronic-credit-ledger-under-rule-86a-quashed-due-to-lack-of-reasoning-and-natural-justice-violation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71208","title":{"rendered":"Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violation"},"content":{"rendered":"<p>Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violation<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the order blocking petitioner&#39;s Electronic Credit Ledger under Rule 86A of CGST\/SGST Rules. The court found that the impugned order lacked independent reasoning, instead relying on enforcement authority reports which constituted &#8220;borrowed satisfaction.&#8221; Additionally, no pre-decisional hearing was granted to the petitioner before blocking the ECL<\/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=86886\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violationCase-LawsGSTThe HC quashed the order blocking petitioner&#8217;s Electronic Credit Ledger under Rule 86A of CGST\/SGST Rules. The court found that t<\/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-71208","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71208","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=71208"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71208\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}