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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Shimoga Steels Enterprises – Appellant
Versus
Assistant Commissioner of Commercial Taxes, Davanagere – Respondent
ORDER :
1. In this petition, petitioner seeks the following reliefs:-
“(A) Quash the impugned proceedings dated 09.06.2023 bearing order under Rules 86(A) No.43/2023-24 issued by the Respondent at Annexure-B by issuance of Writ of Certiorari or any other writ in the nature of a Writ of Certiorari and (B) Direct the Respondent to consider the representation dated: 05.07.2023 at Annexure-D and pass appropriate order in accordance with the law, after giving an opportunity of personal hearing by issuance of Writ of Mandamus or any other writ in the nature of a Writ of Mandamus and/or (C) To grant any other relief/(s) this Hon’ble Court deems fit and proper in the facts and circumstances of the case.”
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 impugned order at Annexure B dated 25.05.2023, by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017 (for short ‘the CGST Rules’). In this context, learned counsel for the petitioner invited my attention to the material on record in orde
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 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 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 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 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 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 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....
Blocking of an electronic credit ledger under Rule 86A requires independent verification and justifiable reasons, making pre-decisional hearings essential before such actions.
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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