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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Lawraga Metals Private Limited – Appellant
Versus
State Of Karnataka, Represented By Its Finance Secretary – Respondent
ORDER :
S.R. KRISHNA KUMAR, J.
Learned AGA accepts notice for the respondents.
2. In this petition, the petitioner seeks the following reliefs:
A) Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the order passed by resp-2 u/s 86A R/W 16 of the KGST/CGST Act. blocking credit ledger of the Petitioner at ANNEXURE-C dated 16/06/2025 issued by Resp-2 for the period 2024-25 in so far as the petitioner is concerned.
B) Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the order passed by resp-2 u/s 86A R/w 16 of the KGST/CGST Act, blocking credit ledger of the Petitioner at ANNEXURE-D dated 16/06/2025 issued by Resp-2 for the period 2023-24 in so far as the petitioner is concerned.
C) Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the order passed by resp-2 u/s 86A R/w 16 of the KGST/CGST Act, blocking credit ledger of the Petitioner at ANNEXURE-E dated 16/06/2025 issued by Resp-2 for the periods 2023-24 and 2024-25 in so far as the petitioner is concerned.
D) Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the order passed by resp-2 u/s 86A R/w 16 of the KGST/CGST Act, blocking credit ledger of the Pe
Blocking of an electronic credit ledger under Rule 86A requires independent verification and justifiable reasons, making pre-decisional hearings essential before such actions.
The invocation of Rule 86A to block an Electronic Credit Ledger requires the authorities to fulfill strict preconditions, including providing valid reasons based on independent inquiry, and cannot re....
The exercise of power to block an Electronic Credit Ledger under Rule 86A requires independent reasoning based on tangible evidence, not borrowed satisfaction, affirming the necessity for adherence t....
The blocking of an electronic credit ledger under Rule 86A of the CGST Rules requires independent reasoning and a proper legal basis; actions taken on borrowed satisfaction without pre-decisional hea....
Blocking of Electronic Credit Ledgers requires adherence to procedural fairness and independent justification, as reliance on borrowed satisfaction is impermissible under Rule 86A of the CGST Rules.
The blocking of Electronic Credit Ledger under Rule 86A must be based on independent analysis and cannot rely solely on borrowed satisfaction; pre-decisional hearing is mandatory.
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