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2023 (1) TMI 1222 - HC - GSTBlocking of electronic credit ledger - No reasons were informed - Prayer for grant of the interim order pending consideration of such declaratory relief - vires of Rule 86A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The concession made by the learned advocate for the appellant on behalf of the appellant is placed on record and the prayer for declaration of Rule 86A of the said Rules as ultra vires is struck off. The other prayer made by the appellant/writ petitioner is to withdraw the blocking of the electronic credit ledger and restore the input tax credit. Such positive direction cannot be granted at this stage as the appellant does not know as to what are the reasons, which weighed in the mind of the appropriate authority before passing the order blocking the electronic credit ledger - the following order will meet the ends of justice and simultaneously protect the interests of revenue as well. The writ petition as well as this appeal and the connected application are disposed of by directing the appropriate authority to intimate to the appellant within ten days from the date of receipt of server copy of this judgment and order the reasons for which the electronic credit ledger of the appellant was blocked along with the information as to which authority had passed such an order.
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