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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the order blocking the electronic credit ledger under Rule 86A, passed without notice to the petitioner, could be sustained and, if not, what relief should follow.
Analysis: The blocking of input tax credit is within jurisdiction, but such a drastic measure must conform to the principles of natural justice. Since the impugned action was taken without issuing notice or affording an opportunity to show cause, the procedural infirmity vitiated the order.
Conclusion: The blocking order was quashed. The authority was permitted to initiate fresh proceedings only after giving due notice and an opportunity of hearing.
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