Adjudication order quashed and ECL unblocked as ignoring portal reply and negative blocking violate law
Adjudication order quashed and ECL unblocked as ignoring portal reply and negative blocking violate law Issue Whether an ex-parte adjudication order passed without considering a reply uploaded on the GST portal violates natural justice, and whether negative blocking of the Electronic Credit Ledger (ECL) for alleged wrongful ITC availment is legally permissible under Rule 86A.… Read More »