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Blocking of petitioner’s credit ledger - no reasons assigned for ...


Petitioner's Credit Ledger Blocked Without Reasons; Rule 86A Issues on "Reasons to Believe" and Automatic Cease Date Raised.

February 18, 2021

Case Laws     GST     HC

Blocking of petitioner’s credit ledger - no reasons assigned for such blockage - reasons to believe - Rule 86A - for the purposes of Rule 86A(3) which stipulates that the blockage shall cease to have effect after the expiry of a period of one year from the date of blocking, the effective date shall continue to be 21.01.2020. - HC

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