https://www.taxtmi.com/caselaws?id=404193 The Court directed the Assistant Commissioner to issue a detailed reasoned order as required by Rule 86A, emphasizing procedural regularity and adherence to statutory provisions in matters concerning the blocking of credit ledgers under the GST regime. The blockage of the petitioner's credit ledger without reasons was deemed unjustifiable, and the lack of procedural compliance undermined the legality of the action. The Court held that the blockage ceases after one year from the date of blocking, with the effective date set at 21.01.2020, ultimately disposing of the writ petition in favor of the petitioner. en-us Fri, 27 Nov 2020 00:00:00 +0530 Mon, 24 Mar 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404193 The Court directed the Assistant Commissioner to issue a detailed reasoned order as required by Rule 86A, emphasizing procedural regularity and adherence to statutory provisions in matters concerning the blocking of credit ledgers under the GST regime. The blockage of the petitioner's credit ledger without reasons was deemed unjustifiable, and the lack of procedural compliance undermined the legality of the action. The Court held that the blockage ceases after one year from the date of blocking, with the effective date set at 21.01.2020, ultimately disposing of the writ petition in favor of the petitioner. Case-Laws GST Fri, 27 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404193