https://www.taxtmi.com/caselaws?id=433475 HC of Calcutta addressed a case involving blocking of electronic credit ledger under GST Rule 86A. The court directed tax authorities to provide reasons for credit ledger blocking within ten days, allowing the appellant to file objections and receive a personal hearing. The judgment emphasized procedural fairness, requiring a transparent process for resolving input tax credit restoration while protecting revenue interests. en-us Tue, 06 Sep 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433475 HC of Calcutta addressed a case involving blocking of electronic credit ledger under GST Rule 86A. The court directed tax authorities to provide reasons for credit ledger blocking within ten days, allowing the appellant to file objections and receive a personal hearing. The judgment emphasized procedural fairness, requiring a transparent process for resolving input tax credit restoration while protecting revenue interests. Case-Laws GST Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433475