{"id":74646,"date":"2025-12-24T07:51:29","date_gmt":"2025-12-24T02:21:29","guid":{"rendered":""},"modified":"2025-12-24T07:51:29","modified_gmt":"2025-12-24T02:21:29","slug":"rule-86a-electronic-credit-ledger-blocking-without-hearing-or-recorded-reasons-to-believe-quashed-as-arbitrary","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74646","title":{"rendered":"Rule 86A electronic credit ledger blocking without hearing or recorded reasons to believe quashed as arbitrary"},"content":{"rendered":"<p>Rule 86A electronic credit ledger blocking without hearing or recorded reasons to believe quashed as arbitrary<br \/>Case-Laws<br \/>GST<br \/>Blocking of the electronic credit ledger under Rule 86A was challenged on the ground that the authority neither afforded a pre-decisional hearing nor recorded independent &#8220;reasons to believe,&#8221; instead relying on enforcement reports amounting to borrowed satisfaction. Applying the binding precedent that Rule 86A can be invoked only upon valid, sufficient material f<\/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=95372\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 86A electronic credit ledger blocking without hearing or recorded reasons to believe quashed as arbitraryCase-LawsGSTBlocking of the electronic credit ledger under Rule 86A was challenged on the ground that the authority neither afforded a pre-decisi<\/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-74646","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74646","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=74646"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74646\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}