https://www.taxtmi.com/caselaws?id=769256 Karnataka HC quashed the blocking of petitioner's Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. The court held that the order was illegal as it was passed without providing pre-decisional hearing to the petitioner and lacked independent reasons to believe. The authority relied on borrowed satisfaction from another officer's report, which violated principles of natural justice. Following precedent in K-9-Enterprises case, the court found mandatory requirements under Rule 86A were not fulfilled. The respondents were directed to immediately unblock the Electronic Credit Ledger upon receiving the order copy. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769256 Karnataka HC quashed the blocking of petitioner's Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. The court held that the order was illegal as it was passed without providing pre-decisional hearing to the petitioner and lacked independent reasons to believe. The authority relied on borrowed satisfaction from another officer's report, which violated principles of natural justice. Following precedent in K-9-Enterprises case, the court found mandatory requirements under Rule 86A were not fulfilled. The respondents were directed to immediately unblock the Electronic Credit Ledger upon receiving the order copy. Case-Laws GST Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769256