https://www.taxtmi.com/caselaws?id=412842 The Court held that the appellant's request to debit a specific amount from its blocked electronic credit ledger under Rule 86-A of the Central Goods and Services Tax Rules, 2017, could not be granted through Article 226 of the Constitution of India. Emphasizing the necessity of complying with principles of natural justice, the Court highlighted the authority's duty to communicate reasons for invoking Rule 86-A and the appellant's right to file objections and seek redressal. It directed the respondents to provide reasons for blocking the credit, allowing the appellant to respond and challenge the decision if needed. en-us Thu, 16 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412842 The Court held that the appellant's request to debit a specific amount from its blocked electronic credit ledger under Rule 86-A of the Central Goods and Services Tax Rules, 2017, could not be granted through Article 226 of the Constitution of India. Emphasizing the necessity of complying with principles of natural justice, the Court highlighted the authority's duty to communicate reasons for invoking Rule 86-A and the appellant's right to file objections and seek redressal. It directed the respondents to provide reasons for blocking the credit, allowing the appellant to respond and challenge the decision if needed. Case-Laws GST Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412842