https://www.taxtmi.com/article/detailed?id=14550 Blocking of an Electronic Credit Ledger under the GST framework is impermissible where no pre-decisional hearing was granted and the blocking order lacks independent, cogent reasons, relying instead on enforcement reports or another officer's satisfaction. Post decisional hearings do not cure the absence of prior opportunity when serious civil consequences arise; authorities exercising credit blocking powers must record independent reasons demonstrating necessity and proportionality. en-us Mon, 02 Jun 2025 08:36:23 +0530 Mon, 02 Jun 2025 08:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14550 Blocking of an Electronic Credit Ledger under the GST framework is impermissible where no pre-decisional hearing was granted and the blocking order lacks independent, cogent reasons, relying instead on enforcement reports or another officer's satisfaction. Post decisional hearings do not cure the absence of prior opportunity when serious civil consequences arise; authorities exercising credit blocking powers must record independent reasons demonstrating necessity and proportionality. Articles Goods and Services Tax - GST Mon, 02 Jun 2025 08:36:23 +0530 https://www.taxtmi.com/article/detailed?id=14550