https://www.taxtmi.com/caselaws?id=764336 Rule 86A of the Rajasthan and Central GST Rules permits blocking debit of an electronic credit ledger only where the Commissioner or other authorised officer records written reasons to believe that input tax credit has been fraudulently availed or is ineligible. Even though the rule does not expressly mention a hearing, the competent authority must still give notice and hear the affected person before deciding to block the ledger. A notice issued by an officer lacking power to make the final decision is insufficient, and blocking without hearing prima facie breaches natural justice. The court therefore kept the blocking in abeyance and restrained the respondents from acting on it. en-us Thu, 19 Sep 2024 00:00:00 +0530 Tue, 03 Jun 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764336 Rule 86A of the Rajasthan and Central GST Rules permits blocking debit of an electronic credit ledger only where the Commissioner or other authorised officer records written reasons to believe that input tax credit has been fraudulently availed or is ineligible. Even though the rule does not expressly mention a hearing, the competent authority must still give notice and hear the affected person before deciding to block the ledger. A notice issued by an officer lacking power to make the final decision is insufficient, and blocking without hearing prima facie breaches natural justice. The court therefore kept the blocking in abeyance and restrained the respondents from acting on it. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764336