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 ...

Sri V. Raghuraman, learned Senior Counsel and Amicus Curiae, along with the appellants’ counsel, presented a detailed argument against the blocking of the ECLs. They contended that Rule 86A, a ...