Blocking of E-Credit Ledger Under CGST Rule 86A Upheld with Sufficient Evidence

Graphic Trades Private Limited Vs State of Bihar (Patna High Court) Blocking of Electronic Credit Ledger under Rule 86A of CGST Rules upheld due to availability of sufficient evidences Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before department to satisfy with regard to necessity of passing an order under rule 86-A(1) of the CGST Rules, 2017. Accordingly, order blocking Electronic Credit Ledger upheld. Facts- The petitioner company is engaged in business of providing end to end solutions in the field of Information Technology. ...