Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable
Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable Issue Whether the action of tax authorities in blocking the Electronic Credit Ledger under Rule 86A without recording written reasons and without affording a prior opportunity of hearing violates the principles of natural justice and is legally sustainable. Facts… Read More »