GST Credit Ledger Cannot Be Blocked Without Recorded Reasons: Bombay HC

Rithwik Projects Private Limited Vs Union of India & Ors. (Bombay High Court)

Blocking of Electronic Credit Ledger under Rule 86A Requires Recorded Reasons and Timely Post-Decisional Hearing: Bombay High Court

The Bombay High Court, in the matter of Rithwik Projects Private Limited v. Union of India & Ors., ruled that the electronic credit ledger of a taxpayer cannot be blocked under Rule 86A of the CGST Rules without adhering to principles of natural justice, which requires recordi

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