Safan Fasteners’ (“the Petitioner”) Electronic Credit Ledger (“ECrL”) was blocked by an Order dated January 13, 2025 (“the Impugned Order”), invoking Rule 86A of the Central Goods and Services Tax ...

A pre-decisional hearing is mandatory before invoking Rule 86A. A post-decisional hearing is not an adequate substitute, except in cases where pre-decisional hearing would cause undue delay. Reasons ...