The court quashed the order blocking the Electronic Credit ...

CBIC order blocking company's ECL quashed for lack of reasons and hearing.

Case Laws GST

November 13, 2024

The court quashed the order blocking the Electronic Credit Ledger (ECL) of the petitioner u/r 86A of the Central Goods and Services Tax Rules, 2017. The respondents did not provide a pre-decisional hearing to the petitioner, nor did the impugned order contain cogent reasons to believe that blocking the ECL was necessary, violating principles of natural justice. The court relied on the K-9-Enterprises case, where it was held that the mandatory requirements of Rule 86A were not fulfilled, and the respondents could not rely on the satisfaction of another officer. The impugned order merely stated that the supplier was found non-existent or not conducting business, without providing independent or cogent reasons. Consequently, the impugned orders were quashed for lack of valid reasons and violation of principles of natural justice.

View Source

← Previous Next →

The court quashed the order blocking the Electronic Credit ...

CBIC order blocking company's ECL quashed for lack of reasons and hearing.

Case Laws GST

November 13, 2024

You may also like:

The High Court quashed the order invoking Rule 86A for blocking the Electronic Credit Ledger (ECL) of the petitioner under the CGST/SGST Rules, 2017. The impugned order...

Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice...

The respondent authority failed to provide reasons for levying interest and penalty, despite the goods being transferred between the petitioner's establishments, not...

Reopening of assessment u/s 147 was invalid as statement recorded during survey cannot be solely relied upon without tangible material. Admission of additional income by...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Validity of Revision u/s 263 - The order passed by the PCIT suffers from lack of due opportunity of hearing as the PCIT while making such observation that the lender...

Order cancelling petitioner's registration violated principles of natural justice as it was passed mechanically without application of mind and without assigning reasons....

Cancellation of petitioner’s GST registration - fraudulent purchase - The High Court quashed the Show Cause notice (SCN) which proposed to cancel the petitioner's GST...

The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply...

Order challenged u/s 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 quashed due to denial of opportunity for personal hearing, violating principles of...

The High Court quashed the impugned order passed by the Deputy Commissioner, State Tax u/s 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, citing violation of...

Opportunity to be heard to ICA Lenders not provided - ‘person concerned’ - the NCLT has denied an opportunity to be heard to ICA Lenders on the ground that insofar as...

The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The...

The ITAT Kolkata examined the validity of reassessment proceedings based on "reasons to believe" u/s 147. The AO's reasons lacked independent application of mind, being...

Company liquidation proceedings warrant termination due to complete winding up, lack of funds, or other reasons preventing continuation. Court dissolved company,...

Quick Updates: