{"id":72296,"date":"2025-08-13T07:27:38","date_gmt":"2025-08-13T01:57:38","guid":{"rendered":""},"modified":"2025-08-13T07:27:38","modified_gmt":"2025-08-13T01:57:38","slug":"order-freezing-electronic-credit-ledger-under-rule-86a-quashed-for-lack-of-reasons-deposit-required-for-unblocking","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72296","title":{"rendered":"Order freezing electronic credit ledger under Rule 86A quashed for lack of reasons; deposit required for unblocking"},"content":{"rendered":"<p>Order freezing electronic credit ledger under Rule 86A quashed for lack of reasons; deposit required for unblocking<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned order freezing the electronic credit ledger under Rule 86A of the GST enactments due to the absence of reasons, constituting a breach of natural justice. Considering the petitioner&#39;s initial admission and subsequent retractions, the Court directed the petitioner to deposit Rs. 5,00,000 in cash expeditiously. Upon such deposit, the <\/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=91554\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order freezing electronic credit ledger under Rule 86A quashed for lack of reasons; deposit required for unblockingCase-LawsGSTThe HC quashed the impugned order freezing the electronic credit ledger under Rule 86A of the GST enactments due to the absence <\/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-72296","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72296","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=72296"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72296\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}