{"id":74503,"date":"2025-12-02T08:35:09","date_gmt":"2025-12-02T03:05:09","guid":{"rendered":""},"modified":"2025-12-02T08:35:09","modified_gmt":"2025-12-02T03:05:09","slug":"electronic-credit-ledger-blocking-under-rule-86a-held-illegal-for-lack-of-hearing-and-independent-reasons-to-believe","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74503","title":{"rendered":"Electronic credit ledger blocking under Rule 86A held illegal for lack of hearing and independent reasons to believe"},"content":{"rendered":"<p>Electronic credit ledger blocking under Rule 86A held illegal for lack of hearing and independent reasons to believe<br \/>Case-Laws<br \/>GST<br \/>HC held that the blocking of petitioner&#39;s electronic credit ledger under Rule 86A of the CGST\/KGST Rules was illegal and unsustainable. The Court found that no pre-decisional hearing was afforded and the impugned order lacked independent, cogent &#8220;reasons to believe,&#8221; being based solely on enforcement reports amounting to impermissible borrowed satisfaction. <\/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=94703\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic credit ledger blocking under Rule 86A held illegal for lack of hearing and independent reasons to believeCase-LawsGSTHC held that the blocking of petitioner&#8217;s electronic credit ledger under Rule 86A of the CGST\/KGST Rules was illegal and unsust<\/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-74503","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74503","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=74503"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74503\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}