https://www.taxtmi.com/caselaws?id=425153 Blocking of the electronic credit ledger under Rule 86A was challenged as lacking authority because the Assistant Commissioner was said to exceed the monetary limits fixed by departmental circular, and because the blocking was alleged to be inconsistent with a pending appeal and the effect of deposit of 10% of the disputed demand. The court recorded a prima facie view that the blocking may have been without authority and noted the jurisdictional objection. It directed filing of counter affidavits within three days and required personal presence and explanation in default, with the matter listed for further hearing. en-us Fri, 08 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425153 Blocking of the electronic credit ledger under Rule 86A was challenged as lacking authority because the Assistant Commissioner was said to exceed the monetary limits fixed by departmental circular, and because the blocking was alleged to be inconsistent with a pending appeal and the effect of deposit of 10% of the disputed demand. The court recorded a prima facie view that the blocking may have been without authority and noted the jurisdictional objection. It directed filing of counter affidavits within three days and required personal presence and explanation in default, with the matter listed for further hearing. Case-Laws GST Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425153