https://www.taxtmi.com/caselaws?id=444702 Blocking of an Electronic Credit Ledger under Rule 86A of the CGST Rules was held invalid where the action was taken by an officer below the rank of Assistant Commissioner. The rule permits such blocking only by the Commissioner or by an officer authorised by him, and the authorised officer must satisfy the prescribed rank requirement. A notification issued under the State GST Act did not amount to a valid amendment or delegation under Rule 86A. The blocking action was therefore without authority and was quashed, leaving the assessee entitled to relief. en-us Wed, 13 Sep 2023 00:00:00 +0530 Wed, 24 Dec 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444702 Blocking of an Electronic Credit Ledger under Rule 86A of the CGST Rules was held invalid where the action was taken by an officer below the rank of Assistant Commissioner. The rule permits such blocking only by the Commissioner or by an officer authorised by him, and the authorised officer must satisfy the prescribed rank requirement. A notification issued under the State GST Act did not amount to a valid amendment or delegation under Rule 86A. The blocking action was therefore without authority and was quashed, leaving the assessee entitled to relief. Case-Laws GST Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444702