https://www.taxtmi.com/article/detailed?id=15270 Blocking an electronic credit ledger under Rule 86A requires the Commissioner or an authorised officer to record in writing the reasons to believe that the credit is ineligible or fraudulently availed; absence of such recorded reasons and failure to provide a prompt post decisional hearing contravenes principles of natural justice. The court required the revenue to grant a full post decisional hearing within a prescribed period, conditioned any continued restriction on a bank guarantee, and prohibited encashment of that guarantee until after the hearing process concluded. en-us Sat, 25 Oct 2025 09:41:58 +0530 Sat, 25 Oct 2025 09:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15270 Blocking an electronic credit ledger under Rule 86A requires the Commissioner or an authorised officer to record in writing the reasons to believe that the credit is ineligible or fraudulently availed; absence of such recorded reasons and failure to provide a prompt post decisional hearing contravenes principles of natural justice. The court required the revenue to grant a full post decisional hearing within a prescribed period, conditioned any continued restriction on a bank guarantee, and prohibited encashment of that guarantee until after the hearing process concluded. Articles Goods and Services Tax - GST Sat, 25 Oct 2025 09:41:58 +0530 https://www.taxtmi.com/article/detailed?id=15270