https://www.taxtmi.com/caselaws?id=787817 Blocking of the electronic credit ledger under the CGST rules without affording a pre-decisional hearing is inconsistent with the requirement of natural justice as recognised by prior HC precedent; because no notice or hearing was provided and that fact is admitted, the impugned blocking is unsustainable. The court applies the precedent requiring a hearing before ledger-blocking and sets aside the blocking order, directing immediate unblocking to permit filing of returns while preserving the respondent's right to pursue further action in accordance with law. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787817 Blocking of the electronic credit ledger under the CGST rules without affording a pre-decisional hearing is inconsistent with the requirement of natural justice as recognised by prior HC precedent; because no notice or hearing was provided and that fact is admitted, the impugned blocking is unsustainable. The court applies the precedent requiring a hearing before ledger-blocking and sets aside the blocking order, directing immediate unblocking to permit filing of returns while preserving the respondent's right to pursue further action in accordance with law. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787817