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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Adhams ISPAT, A Proprietary Concern, Sole Proprietor, Represented By Its Proprietor, Mr. A.M. Adu Sufyaan, S/o. Mr. Akbar Adam Mohammed Ali – Appellant
Versus
Additional Chief Secretary, Ministry Of Finance, (Department Of Revenue) Government Of Karnataka – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, the petitioner seeks the following reliefs:
“A. Issue a Writ of issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the E-mail dated 27/10/2025 vide ANNEXURE: B issued by the Respondent No. 2 authority l.e., The Assistant Commissioner of Commissioner Tax, LGSTO - 57, Bengaluru. (ANNEXURE -'B')
B. Issue a Writ of issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari declaring Rule 86A of the KGST/CGST Rules, 2017 as Ultra Vires, as being unreasonable, arbitrary, besides being discriminatory and violative of Article 19(1)(g) and 300A of the Constitution of India.
C. To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity;”
D. To direct the Respondents to pay the costs of this Writ Petition as this Hon'ble Court deems fit.”
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. A perusal of the material on record will indicate that the Electronic credit ledger of the petitioner was blocked by the impu
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....
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....
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.
Blocking of an electronic credit ledger under Rule 86A requires independent verification and justifiable reasons, making pre-decisional hearings essential before such actions.
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 court held that blocking a taxpayer's Electronic Credit Ledger requires a valid independent assessment and adherence to natural justice, specifically pre-decisional hearings and recording of reas....
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.
The court emphasized that for blocking an Electronic Credit Ledger under Rule 86A, authorities must base their decision on independent assessment rather than borrowed reasoning, ensuring adherence to....
The court emphasized that blocking an Electronic Credit Ledger under Rule 86A requires independent inquiry and valid reasons to believe that ITC is fraudulently availed, which were not present in thi....
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