https://www.taxtmi.com/caselaws?id=760568 Karnataka HC quashed an order blocking petitioner's Electronic credit ledger under Rule 86A of CGST/SGST Rules, 2017. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasoning, relying impermissibly on enforcement authority reports through "borrowed satisfaction." The order violated due process requirements. HC directed immediate unblocking of the Electronic credit ledger to enable petitioner to file returns. Petition was allowed. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 11:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760568 Karnataka HC quashed an order blocking petitioner's Electronic credit ledger under Rule 86A of CGST/SGST Rules, 2017. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasoning, relying impermissibly on enforcement authority reports through "borrowed satisfaction." The order violated due process requirements. HC directed immediate unblocking of the Electronic credit ledger to enable petitioner to file returns. Petition was allowed. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760568