2025 (10) TMI 962

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.....C. Darandale, Advocate.   For the Respondent No. 1: Mr. A.G. Talhar, A.S.G.. For the Respondent No. 2 to 4: Mr. D.S. Ladda, Standing Counsel with Mr. Pratik Kothari, Advocate. ORDER PER: Heard. The petitioner's Credit Ledger Account has been blocked by the respondent - G.S.T. authorities. According to learned Senior Counsel for the petitioner, the mandate of Rule 86-A has not ....

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....d. The record further indicates that, the petitioner appeared in response to the notice and sought for time. The petitioner did not avail the opportunity. Be that as it may. The respondent authorities have now come around to grant the petitioner post-decisional hearing. The petitioner is ready to avail the same. 4. The learned Standing Counsel for GST authorities has relied on the judgment of t....