https://www.taxtmi.com/caselaws?id=783901 Blocking of the electronic credit ledger under Rule 86A CGST Rules was challenged on the ground that no pre-decisional hearing was granted and the orders lacked independent "reasons to believe." Relying on binding HC precedent, the Court held that Rule 86A requires satisfaction founded on valid, sufficient material recorded by the competent officer; reliance solely on enforcement reports amounts to impermissible borrowed satisfaction and violates the mandatory preconditions. The absence of cogent reasons in the orders further rendered the action arbitrary and contrary to natural justice. Consequently, the impugned orders blocking the electronic credit ledger were quashed and the writ petition was allowed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783901 Blocking of the electronic credit ledger under Rule 86A CGST Rules was challenged on the ground that no pre-decisional hearing was granted and the orders lacked independent "reasons to believe." Relying on binding HC precedent, the Court held that Rule 86A requires satisfaction founded on valid, sufficient material recorded by the competent officer; reliance solely on enforcement reports amounts to impermissible borrowed satisfaction and violates the mandatory preconditions. The absence of cogent reasons in the orders further rendered the action arbitrary and contrary to natural justice. Consequently, the impugned orders blocking the electronic credit ledger were quashed and the writ petition was allowed. Case-Laws GST Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783901