https://www.taxtmi.com/caselaws?id=761612 Karnataka HC quashed order blocking Electronic Credit Ledger under Rule 86A of CGST/SGST Rules, 2017. Court held that revenue authorities violated natural justice principles by not providing pre-decisional hearing to petitioner and failing to record independent reasons to believe for blocking ECL. The impugned order relied on borrowed satisfaction from enforcement authority reports, which is impermissible in law. Order lacked cogent reasons beyond stating receipt of letter about bill trading activities. Petition allowed and blocking order quashed for non-compliance with mandatory Rule 86A requirements. en-us Tue, 01 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761612 Karnataka HC quashed order blocking Electronic Credit Ledger under Rule 86A of CGST/SGST Rules, 2017. Court held that revenue authorities violated natural justice principles by not providing pre-decisional hearing to petitioner and failing to record independent reasons to believe for blocking ECL. The impugned order relied on borrowed satisfaction from enforcement authority reports, which is impermissible in law. Order lacked cogent reasons beyond stating receipt of letter about bill trading activities. Petition allowed and blocking order quashed for non-compliance with mandatory Rule 86A requirements. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761612