https://www.taxtmi.com/caselaws?id=767913 HC quashed an order blocking the petitioner's Electronic Credit Ledger under Rule 86A, holding the action invalid for lack of a pre-decisional hearing and for failing to record independent, cogent reasons to believe. The court found the order relied on enforcement reports amounting to borrowed satisfaction and merely alleged bill trading and fake invoices without independent justification. Consequently the impugned order was set aside and the petition allowed. en-us Fri, 14 Mar 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767913 HC quashed an order blocking the petitioner's Electronic Credit Ledger under Rule 86A, holding the action invalid for lack of a pre-decisional hearing and for failing to record independent, cogent reasons to believe. The court found the order relied on enforcement reports amounting to borrowed satisfaction and merely alleged bill trading and fake invoices without independent justification. Consequently the impugned order was set aside and the petition allowed. Case-Laws GST Fri, 14 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767913