2021 (2) TMI 685

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..... - Rule 86A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- It would be just and reasonable to dispose of the writ petition calling upon the Assistant Commissioner to pass a detailed reasoned order as required under Rule 86A of the Rules while observing that for the purposes of Rule 86A(3) which stipulates that the blockage shall cease to have effect after the expiry of a period o .....

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..... e -C) without assigning any reasons, and in fact the petitioner is not aware which authority has blocked the petitioner s credit ledger. The petitioner therefore repeatedly corresponded with the third respondent who ultimately issued the impugned Annexure E dated 10.6.2020 informing the petitioner that on the basis of the request received from the Commissioner of North West Commissionerate (the f .....

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..... ed order cannot be sustained. 4. Smt. M.R.Vanaja, learned Counsel for the respondentNos.2 to 4 is unable to controvert that the reasons for blocking the petitioner s credit ledger is not mentioned simultaneously, and reasons are mentioned only subsequently in the impugned Communication as per Annexure E. 5. In the facts and circumstances of the case, it would be just and reasonable to dispo .....

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