Madras High Court Clarifies Authorities Must Communicate Written Reasons When Blocking Electronic Credit Ledger Under Rule 86-A CGST Rules
The Madras High Court has held that authorities invoking Rule 86-A of the CGST Rules to block a taxpayer’s electronic credit ledger must communicate the written reasons for such action to the taxpayer. The Court emphasized the necessity of affording an opportunity to respond and mandated a time-bound process for considering representations and objections.
