https://www.taxtmi.com/caselaws?id=426905 HC found Rule 86 A of CGST Rules challenged regarding electronic credit ledger restrictions. Court directed respondent to provide "reasons to believe" document to petitioner, enabling further objections. The ruling emphasized procedural fairness, requiring authorities to substantiate credit disallowance with objective evidence and allowing taxpayer an opportunity to contest the action through proper legal mechanisms. en-us Mon, 22 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426905 HC found Rule 86 A of CGST Rules challenged regarding electronic credit ledger restrictions. Court directed respondent to provide "reasons to believe" document to petitioner, enabling further objections. The ruling emphasized procedural fairness, requiring authorities to substantiate credit disallowance with objective evidence and allowing taxpayer an opportunity to contest the action through proper legal mechanisms. Case-Laws GST Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426905