Constitutional validity of Rule 86A empowering GST-officer to block ITC-ledger challenged before Gujarat HC

Gujarat HC issues notice in a writ challenging constitutional validity of Rule 86A under CGST Rules as well as Gujarat GST Rules; Observes that Rule 86A of the CGST Rules which allows unilaterally blocking the electronic credit ledger without issue of Show Cause Notice and without giving an opportunity of fair hearing as violative of principles of natural justice; Notes Petitioner’s contention that Rule 86A of the Rules is a draconian, arbitrary, irrational and unduly harsh...