https://www.taxtmi.com/caselaws?id=782662 HC allowed the writ petition challenging the blocking of petitioner's electronic credit ledger under Rule 86A of the CGST/KGST Rules. It held that the impugned order was vitiated by violation of principles of natural justice, as no pre-decisional hearing was afforded to the petitioner. Further, the authority failed to record independent and cogent "reasons to believe," instead relying on enforcement reports amounting to impermissible borrowed satisfaction. Applying binding precedent, the HC concluded that the invocation of Rule 86A was unsustainable. The impugned order was quashed and respondents were directed to immediately unblock the electronic credit ledger to enable the petitioner to file returns. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782662 HC allowed the writ petition challenging the blocking of petitioner's electronic credit ledger under Rule 86A of the CGST/KGST Rules. It held that the impugned order was vitiated by violation of principles of natural justice, as no pre-decisional hearing was afforded to the petitioner. Further, the authority failed to record independent and cogent "reasons to believe," instead relying on enforcement reports amounting to impermissible borrowed satisfaction. Applying binding precedent, the HC concluded that the invocation of Rule 86A was unsustainable. The impugned order was quashed and respondents were directed to immediately unblock the electronic credit ledger to enable the petitioner to file returns. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782662