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        GST

        The HC quashed the order blocking the petitioner's Electronic...

        Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case

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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.
                                The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent "reasons to believe" as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports. Following K-9-ENTERPRISES precedent, the Court held that mandatory prerequisites under Rule 86A were not fulfilled. The respondents were directed to immediately unblock the petitioner's Electronic Credit Ledger to enable filing of returns. The petition was allowed.
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