Blocking electronic credit ledger under Rule 86A must precede with reason recorded in writing and such reasons would be open to challenge at appropriate forum.

Blocking electronic credit ledger under Rule 86A must precede with reason recorded in writing and such reasons would be open to challenge at appropriate forum.

 1,576 total views

Blocking electronic credit ledger under Rule 86A must precede with reason recorded in writing and such reasons would be open to challenge at appropriate forum.

 

Principles of natural justice form an integral part of judicial and quasi judicial proceedings.

 

However, with enactment of GST, it is widely seen that the department often lacks in fulfilling even the basic essentials like recording and communicating reasons before an adverse action or decision is taken/passed.

 

In one such case the Hon’ble Madras High Court held that blocking electronic credit ledger under Rule 86A must precede with reason recorded in writing and such reasons would be open to challenge at appropriate forum..

 

Blocking electronic credit ledger under Rule 86A must precede with reason recorded in writing and such reasons would be open to challenge at appropriate forum.

Leave a Comment

Your email address will not be published.

the taxtalk

online portal for tax news, update, judgment, article, circular, income tax, gst, notification Simplifying the tax and tax laws is the main motto of the team tax talk, solving