Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC allowed the petition, quashing the impugned order blocking the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules. The court found the order legally unsustainable due to absence of pre-decisional hearing and lack of independent, cogent reasons for blocking the ECL. The respondents' reliance on borrowed satisfaction from enforcement authorities was deemed impermissible. The order's failure to provide substantive reasons for blocking the ECL, coupled with procedural irregularities, necessitated its quashing, thereby restoring the petitioner's access to the electronic credit ledger.
The HC allowed the petition, quashing the impugned order blocking the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules. The court found the order legally unsustainable due to absence of pre-decisional hearing and lack of independent, cogent reasons for blocking the ECL. The respondents' reliance on borrowed satisfaction from enforcement authorities was deemed impermissible. The order's failure to provide substantive reasons for blocking the ECL, coupled with procedural irregularities, necessitated its quashing, thereby restoring the petitioner's access to the electronic credit ledger.
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