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        Case ID :
        GST

        Constitutional validity of Rule 86A of the CGST/SGST Rules,...

        Court Quashes Order Blocking Electronic Credit Ledger Due to Lack of Hearing and Justification, Upholds Fair Process.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Constitutional validity of Rule 86A of the CGST/SGST Rules, 2017, which was challenged for violating Articles 14 and 19(1)(g) of the Constitution of India. The court held that since no pre-decisional hearing was granted before passing the impugned order blocking the petitioner's electronic credit ledger, and the order lacked independent or cogent reasons except relying on the enforcement authority's reports, which is impermissible as it constitutes borrowed satisfaction, the impugned order deserved to be quashed. Consequently, the High Court quashed the impugned order dated 23.01.2020 and directed the respondents to unblock the petitioner's electronic credit ledger immediately to enable the petitioner to file returns forthwith, allowing the petition.

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