https://www.taxtmi.com/caselaws?id=787108 Whether Rule 86-A may be invoked to block an electronic credit ledger raises the legal requirement that reasons recorded must be communicated and the affected taxpayer be allowed to file a reply with documentary evidence and obtain a personal hearing; principles of natural justice require that the authority consider those submissions and pass a reasoned order either revoking the block or explaining refusal. The court directed procedural relief: permit a time-limited reply, fix a hearing, and decide the representation by a speaking order within stated timelines. en-us Tue, 10 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787108 Whether Rule 86-A may be invoked to block an electronic credit ledger raises the legal requirement that reasons recorded must be communicated and the affected taxpayer be allowed to file a reply with documentary evidence and obtain a personal hearing; principles of natural justice require that the authority consider those submissions and pass a reasoned order either revoking the block or explaining refusal. The court directed procedural relief: permit a time-limited reply, fix a hearing, and decide the representation by a speaking order within stated timelines. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787108