https://www.taxtmi.com/caselaws?id=761595 The Karnataka HC quashed orders blocking the petitioner's Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. The court found that revenue authorities failed to provide pre-decisional hearing and lacked independent reasons to believe blocking was necessary, relying instead on borrowed satisfaction from enforcement reports. Following precedent in K-9-Enterprises case, the court held that mandatory requirements under Rule 86A were not fulfilled, violating principles of natural justice. The impugned orders dated 28.02.2024 and 16.02.2024 were set aside and petition was allowed. en-us Tue, 01 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761595 The Karnataka HC quashed orders blocking the petitioner's Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. The court found that revenue authorities failed to provide pre-decisional hearing and lacked independent reasons to believe blocking was necessary, relying instead on borrowed satisfaction from enforcement reports. Following precedent in K-9-Enterprises case, the court held that mandatory requirements under Rule 86A were not fulfilled, violating principles of natural justice. The impugned orders dated 28.02.2024 and 16.02.2024 were set aside and petition was allowed. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761595