{"id":71519,"date":"2025-05-08T09:13:30","date_gmt":"2025-05-08T03:43:30","guid":{"rendered":""},"modified":"2025-05-08T09:13:30","modified_gmt":"2025-05-08T03:43:30","slug":"high-court-strikes-down-gst-rule-86a-order-restores-electronic-credit-ledger-access-for-taxpayer-without-proper-procedural-justification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71519","title":{"rendered":"High Court Strikes Down GST Rule 86A Order, Restores Electronic Credit Ledger Access for Taxpayer Without Proper Procedural Justification"},"content":{"rendered":"<p>High Court Strikes Down GST Rule 86A Order, Restores Electronic Credit Ledger Access for Taxpayer Without Proper Procedural Justification<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition, quashing the impugned order blocking the petitioner&#39;s Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules. The court found the order legally unsustainable due to absence of pre-decisional hearing and lack of independent, cogent reasons for blocking the ECL. The respondents&#39; reliance on borrowed satisf<\/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=88174\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Strikes Down GST Rule 86A Order, Restores Electronic Credit Ledger Access for Taxpayer Without Proper Procedural JustificationCase-LawsGSTThe HC allowed the petition, quashing the impugned order blocking the petitioner&#8217;s Electronic Credit Ledge<\/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-71519","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71519","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=71519"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71519\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}