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HC held that the blocking of petitioner's electronic credit ledger under Rule 86A of the CGST/KGST Rules was illegal and unsustainable. The Court found that no pre-decisional hearing was afforded and the impugned order lacked independent, cogent 'reasons to believe,' being based solely on enforcement reports amounting to impermissible borrowed satisfaction. Relying on binding precedent, HC ruled that these procedural and substantive deficiencies vitiated the exercise of power under Rule 86A. Consequently, the impugned order was quashed and respondents were directed to immediately unblock the petitioner's electronic credit ledger to enable filing of returns. The writ petition was allowed.
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