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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
M.NAGAPRASANNA
Bee Jay Engineers, Rep. By Sole Proprietor Vinay S/o. Ramesh burbure – Appellant
Versus
State Of Karnataka Through Its Secretary Department Of Commercial Taxes – Respondent
ORDER :
M.NAGAPRASANNA, J.
1. The petitioner is before this Court seeking the following prayer:
A. Issue Writ of Certiorari to quash the impugned Order no. 78/2025-26 dated 6-11-2025 issued by Respondent No.2 in Proceeding bearing No.ACCT/LGSTO-320/HBL/ITCB/2024-25 dated 10-11-2025 invoking Rule 86-A of the KGST/CGST Rules 2017 marked at Annexure-A issued by respondent No.2 in the interest of justice and equity.
B. Pass any other order deemed fit in the interest of justice and equality.
2. The learned counsel for the petitioner submits that the issue in the lis stands covered by judgment rendered by Coordinate Bench of this Court in W.P. No.25673/2025, disposed off on 28th August 2025. The Coordinate Bench of this Court held as follows:
“3. The learned counsel appearing for the petitioner would submit that the issue in the lis stands covered by the judgment rendered by the Co-ordinate Bench in WP.No.23482/2024 disposed on 01.10.2024.The Co-ordinate Bench has held as follows:
"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 06.05.2024, by invoking Rule 86A of the Central Goods and
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 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 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 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 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 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....
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