https://www.taxtmi.com/article/detailed?id=17327 Writ jurisdiction in GST matters may remain relevant despite the availability of second appeal where authorities commit patent procedural violations. Rule 86A requires procedural compliance, including recorded reasons, a reasoned order and an opportunity of hearing before blocking an electronic credit ledger. Section 75(4) requires a personal hearing as part of adjudication; an order made without hearing the taxpayer breaches audi alteram partem and may be set aside for fresh adjudication through a reasoned order. en-us Tue, 01 Sep 2026 08:26:50 +0530 Tue, 01 Sep 2026 08:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17327 Writ jurisdiction in GST matters may remain relevant despite the availability of second appeal where authorities commit patent procedural violations. Rule 86A requires procedural compliance, including recorded reasons, a reasoned order and an opportunity of hearing before blocking an electronic credit ledger. Section 75(4) requires a personal hearing as part of adjudication; an order made without hearing the taxpayer breaches audi alteram partem and may be set aside for fresh adjudication through a reasoned order. Articles Goods and Services Tax - GST Tue, 01 Sep 2026 08:26:50 +0530 https://www.taxtmi.com/article/detailed?id=17327