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of The HC quashed orders blocking petitioner's Electronic Credit Ledger and provisionally attaching bank account under Rule 86A of Central Goods and Services Tax Rules, 2017. The court held that respondents failed to provide pre-decisional hearing, violating principles of natural justice, and lacked independent cogent reasons to believe as required under Rule 86A. The impugned orders relied on borrowed satisfaction from enforcement authority reports, which is impermissible in law. The court found the orders illegal and arbitrary for non-compliance with mandatory procedural and substantive requirements. Respondents were directed to immediately unblock petitioner's Electronic Credit Ledger upon receipt of the order to enable filing of returns. Petition allowed.
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