https://www.taxtmi.com/caselaws?id=759953 Blocking of an electronic credit ledger without issuance of a show cause notice was held to contravene the principles of natural justice. The court reasoned that Section 74 requires adherence to natural justice and, although Rule 86A aims to deprive wrongly claimed input tax credit benefits, it neither expressly nor impliedly excludes procedural fairness; consequently, principles of natural justice must be read into Rule 86A. The absence of notice and adequate reasons rendered the blocking unlawful, and the impugned ledger blockings were set aside with relief granted to the petitioners. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 20 Jan 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759953 Blocking of an electronic credit ledger without issuance of a show cause notice was held to contravene the principles of natural justice. The court reasoned that Section 74 requires adherence to natural justice and, although Rule 86A aims to deprive wrongly claimed input tax credit benefits, it neither expressly nor impliedly excludes procedural fairness; consequently, principles of natural justice must be read into Rule 86A. The absence of notice and adequate reasons rendered the blocking unlawful, and the impugned ledger blockings were set aside with relief granted to the petitioners. Case-Laws GST Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759953