https://www.taxtmi.com/caselaws?id=416724 The HC addressed a case involving the blocking of an electronic credit ledger under Rule 86-A of CGST Rules without notice or explanation. The petitioner had sent a representation but received no response, despite continued accrual of input tax credit. During proceedings, Revenue Counsel acknowledged the blocking but admitted no formal proceedings had been initiated. The Court noted the blocking had lapsed according to Rule 86-A provisions. Based on authorities' assurance that the ledger would be promptly unblocked, the Court disposed of the petition without costs, emphasizing the importance of procedural fairness and adherence to statutory timelines in tax matters. en-us Thu, 23 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416724 The HC addressed a case involving the blocking of an electronic credit ledger under Rule 86-A of CGST Rules without notice or explanation. The petitioner had sent a representation but received no response, despite continued accrual of input tax credit. During proceedings, Revenue Counsel acknowledged the blocking but admitted no formal proceedings had been initiated. The Court noted the blocking had lapsed according to Rule 86-A provisions. Based on authorities' assurance that the ledger would be promptly unblocked, the Court disposed of the petition without costs, emphasizing the importance of procedural fairness and adherence to statutory timelines in tax matters. Case-Laws GST Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416724