https://www.taxtmi.com/caselaws?id=764189 Rule 86A of the CGST Rules permits blocking of an electronic credit ledger only on the basis of independent, recorded reasons to believe founded on objective material. A blocking order passed without a pre-decisional hearing was treated as procedurally infirm because the measure has serious civil consequences and directly restricts use of input tax credit. The order also failed because it rested on borrowed satisfaction from enforcement reports rather than an independent application of mind. The court quashed the blocking and directed unblocking of the ledger, while leaving the revenue free to proceed in accordance with law. en-us Wed, 25 Sep 2024 00:00:00 +0530 Tue, 03 Jun 2025 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764189 Rule 86A of the CGST Rules permits blocking of an electronic credit ledger only on the basis of independent, recorded reasons to believe founded on objective material. A blocking order passed without a pre-decisional hearing was treated as procedurally infirm because the measure has serious civil consequences and directly restricts use of input tax credit. The order also failed because it rested on borrowed satisfaction from enforcement reports rather than an independent application of mind. The court quashed the blocking and directed unblocking of the ledger, while leaving the revenue free to proceed in accordance with law. Case-Laws GST Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764189