The High Court quashed the order invoking Rule 86A for blocking ...

High Court quashes order blocking taxpayer's credit ledger for lack of reasons and natural justice.

October 9, 2024

Case Laws GST HC

The High Court quashed the order invoking Rule 86A for blocking the Electronic Credit Ledger (ECL) of the petitioner under the CGST/SGST Rules, 2017. The impugned order lacked independent or cogent reasons and relied on reports of enforcement authorities, which is impermissible. Crucially, no pre-decisional hearing was granted, violating principles of natural justice. The order erroneously described the supplier as non-existent or not conducting business, despite the supplier obtaining registration and the transaction occurring before cancellation of registration. The court held that the order failed to provide valid reasons for blocking the ECL, thereby warranting its quashing.

View Source

← Previous Next →

The High Court quashed the order invoking Rule 86A for blocking ...

High Court quashes order blocking taxpayer's credit ledger for lack of reasons and natural justice.

October 9, 2024

Case Laws GST HC

You may also like:

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Rule 86A of the Central/State Goods and Services Tax Rules, 2017, which allows blocking of the Electronic Credit Ledger, has been held unconstitutional by the High Court...

Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders...

HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint...

The court quashed the order blocking the Electronic Credit Ledger (ECL) of the petitioner u/r 86A of the Central Goods and Services Tax Rules, 2017. The respondents did...

The High Court set aside the adjudication order blocking the Petitioner's credit ledger due to lack of personal hearing and violation of principles of natural justice....

Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice...

SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and...

HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of...

Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling...

Jurisdiction or authority to block any input tax credit - Reason to believe that input tax available in the electronic credit ledger has been fraudulently availed or is...

HC ruled that blocking of Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules, 2017 was procedurally invalid. The order was quashed due to absence of...

SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving...

Blocking the Input Tax Credit (ITC) of the petitioner in the electronic cash ledger without any reasons - In the given factual matrix of the case, this Court is inclined...

Quick Updates: