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The HC quashed the impugned order freezing the electronic credit ledger under Rule 86A of the GST enactments due to the absence of reasons, constituting a breach of natural justice. Considering the petitioner's initial admission and subsequent retractions, the Court directed the petitioner to deposit Rs. 5,00,000 in cash expeditiously. Upon such deposit, the blocked electronic credit ledger shall be immediately unblocked. The writ petition was accordingly disposed of.
The HC quashed the impugned order freezing the electronic credit ledger under Rule 86A of the GST enactments due to the absence of reasons, constituting a breach of natural justice. Considering the petitioner's initial admission and subsequent retractions, the Court directed the petitioner to deposit Rs. 5,00,000 in cash expeditiously. Upon such deposit, the blocked electronic credit ledger shall be immediately unblocked. The writ petition was accordingly disposed of.
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