{"id":76557,"date":"2026-09-05T08:44:39","date_gmt":"2026-09-05T08:44:39","guid":{"rendered":""},"modified":"2026-09-05T08:44:39","modified_gmt":"2026-09-05T08:44:39","slug":"post-decisional-hearing-for-blocked-electronic-credit-ledgers-requires-reasoned-review-of-disputed-input-tax-credit-claims","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76557","title":{"rendered":"Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims"},"content":{"rendered":"<p>Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims<br \/>Case-Laws<br \/>GST<br \/>Blocking an Electronic Credit Ledger may be based on reasons to believe that input tax credit was fraudulently availed or is ineligible, including where suppliers are alleged to be non-existent or their registrations cancelled. Even where such statutory conditions are prima facie met, audi alteram partem requires a post-decisional hearing. The affected taxpayer must be allowed to submit a detailed representation and supporting records to substantiate the credit claim. The competent authority must grant a personal hearing and issue a reasoned, speaking determination independently of prior observations, without merits being conclusively adjudicated at the blocking stage.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103445\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claimsCase-LawsGSTBlocking an Electronic Credit Ledger may be based on reasons to believe that input tax credit was fraudulently availed&#8230;<\/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-76557","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76557","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=76557"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76557\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}