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THE HIGH COURT OF KARNATAKA
S.R.KRISHNA KUMAR
M/S S F TRADERS – Appellant
Versus
STATE OF KARNATAKA – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“a. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order or direction quashing the order dated 06.12.2024 bearing No.ACCT/LGSTO-242/HSN/ITC/BLOCK-51/2024-25, passed by the Respondent No.2 herein (Annexure-A0
b. Grant such other relief that this Hon’ble Court be pleased to deem fit in the facts of the present case.”
2. Heard learned counsel for the petitioner and learned HCGP 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-A dated 06.12.2024, 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 order to point out that before passing the impugned order, pre-decisional hearing was not provided to the petitioner nor does the impugned order contain any reason to believe as to why it was necessary to block the Electronic credit ledger and in view of the j
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.
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....
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 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 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 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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