Whether a prior notice is mandatory before blocking electronic credit ledger ?
Issue Favourable to Tax Payer ?:- yes
Held - The power under Rule 86A may be exercised by any of the persons specified in sub-rule (1) thereof if such person has reasons to believe that.....
Issue Favourable to Tax Payer ?:- yes
Held - Now if we look into the documents produced by the learned counsel for the respondent-Department, it would revea.....