Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Blocking of Input Tax Credit (ITC) - contravention of Rule 86A - The High court observed that while Rule 86A does not stipulate a prior notice, it requires the contemporaneous communication of reasons in writing to the assessee. In this case, apart from mentioning the name of the supplier in the electronic credit ledger, no reasons were provided to the petitioner. Therefore, the petitioner is entitled to the unblocking of ITC.
Blocking of Input Tax Credit (ITC) - contravention of Rule 86A - The High court observed that while Rule 86A does not stipulate a prior notice, it requires the contemporaneous communication of reasons in writing to the assessee. In this case, apart from mentioning the name of the supplier in the electronic credit ledger, no reasons were provided to the petitioner. Therefore, the petitioner is entitled to the unblocking of ITC.
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