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2021 (7) TMI 303 - HC - GSTPrinciples of natural justice - credit blocked - Petitioner has not been served with any notice or the reasons for blocking the credit - HELD THAT - If the powers are exercised under Rule 86(A) of the Goods Services Tax Rules, 2017, then also, the concerned authority is required to give reasons for blocking the credits in the credit ledger of the Petitioner. Let Notice be issued, making it returnable on 30.6.2021.
The Gujarat High Court issued a notice in response to a petition where the petitioner's GST credit amounting to Rs. 21,88,860 was blocked without providing any reasons. The court directed the concerned authority to give reasons for blocking the credits as required under Rule 86(A) of the Goods & Services Tax Rules, 2017. The matter is returnable on 30.6.2021.
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