https://www.taxtmi.com/article/detailed?id=12124 The court examined a notice blocking the registrant's electronic credit ledger and found the instrument did not amount to, nor rest upon, a formal statutory order authorising attachment or blocking of ITC; consequently, an administrative notice unconnected to the prescribed adjudicatory process cannot validly operate to freeze the electronic credit ledger. en-us Thu, 14 Dec 2023 08:31:56 +0530 Thu, 14 Dec 2023 08:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12124 The court examined a notice blocking the registrant's electronic credit ledger and found the instrument did not amount to, nor rest upon, a formal statutory order authorising attachment or blocking of ITC; consequently, an administrative notice unconnected to the prescribed adjudicatory process cannot validly operate to freeze the electronic credit ledger. Articles Goods and Services Tax - GST Thu, 14 Dec 2023 08:31:56 +0530 https://www.taxtmi.com/article/detailed?id=12124