https://www.taxtmi.com/caselaws?id=759892 Blocking an Electronic Credit Ledger without affording a pre-decisional hearing violates the principles of natural justice; the administrative action therefore required a prior hearing and the absence of one rendered the orders invalid. Rule 86A's invocation must rest on an independent "reasons to believe" assessment supported by independent verification rather than borrowed satisfaction; failure to independently examine the field report made the blocking arbitrary. Consequently, the impugned orders blocking input tax credit were quashed and the writ appeals allowed. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759892 Blocking an Electronic Credit Ledger without affording a pre-decisional hearing violates the principles of natural justice; the administrative action therefore required a prior hearing and the absence of one rendered the orders invalid. Rule 86A's invocation must rest on an independent "reasons to believe" assessment supported by independent verification rather than borrowed satisfaction; failure to independently examine the field report made the blocking arbitrary. Consequently, the impugned orders blocking input tax credit were quashed and the writ appeals allowed. Case-Laws GST Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759892