https://www.taxtmi.com/caselaws?id=760190 Karnataka HC quashed order blocking Electronic Credit Ledger under CGST Rules Section 86A. Court held revenue authorities failed to provide pre-decisional hearing to petitioner, violating natural justice principles. Impugned order lacked independent reasons to believe, impermissibly relying on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-ENTERPRISES case, HC found mandatory requirements under Rule 86A unfulfilled. Revenue authorities cannot block ECL without valid material constituting reasons to believe and proper procedural compliance. Petition allowed, impugned orders set aside. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760190 Karnataka HC quashed order blocking Electronic Credit Ledger under CGST Rules Section 86A. Court held revenue authorities failed to provide pre-decisional hearing to petitioner, violating natural justice principles. Impugned order lacked independent reasons to believe, impermissibly relying on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-ENTERPRISES case, HC found mandatory requirements under Rule 86A unfulfilled. Revenue authorities cannot block ECL without valid material constituting reasons to believe and proper procedural compliance. Petition allowed, impugned orders set aside. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760190