{"id":74215,"date":"2025-10-24T11:07:46","date_gmt":"2025-10-24T05:37:46","guid":{"rendered":""},"modified":"2025-10-24T11:07:46","modified_gmt":"2025-10-24T05:37:46","slug":"set-aside-order-blocking-petitioner-39-s-credit-ledger-for-failure-to-follow-rule-86-a-relief-conditional-on-rs-6-5-crore-bank-guarantee","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74215","title":{"rendered":"Set aside order blocking petitioner&#39;s credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guarantee"},"content":{"rendered":"<p>Set aside order blocking petitioner&#39;s credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guarantee<br \/>Case-Laws<br \/>GST<br \/>The HC sets aside the impugned order dated 8\/9\/2025 that blocked the petitioner&#39;s credit ledger account for failure to comply with the procedural mandate of Rule 86-A, noting the absence of contemporaneous reasons and insufficiency of the &#8220;reason to believe&#8221; standard as applied; the tribunal\/authority is also directed to provide a post-deci<\/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=93516\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Set aside order blocking petitioner&#8217;s credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guaranteeCase-LawsGSTThe HC sets aside the impugned order dated 8\/9\/2025 that blocked the petitioner&#8217;s credit ledger account for f<\/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-74215","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74215","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=74215"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74215\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}