https://www.taxtmi.com/caselaws?id=770278 Karnataka HC quashed order blocking petitioner's Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. Court held that revenue authorities failed to provide pre-decisional hearing and lacked independent reasons to believe, relying impermissibly on borrowed satisfaction from enforcement reports. The blocking order violated principles of natural justice by not containing cogent reasons beyond stating petitioner was non-existent or not conducting business. Following precedent in K-9-Enterprises case, HC found mandatory requirements under Rule 86A were not fulfilled, making the order illegal and arbitrary. Petition allowed. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770278 Karnataka HC quashed order blocking petitioner's Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. Court held that revenue authorities failed to provide pre-decisional hearing and lacked independent reasons to believe, relying impermissibly on borrowed satisfaction from enforcement reports. The blocking order violated principles of natural justice by not containing cogent reasons beyond stating petitioner was non-existent or not conducting business. Following precedent in K-9-Enterprises case, HC found mandatory requirements under Rule 86A were not fulfilled, making the order illegal and arbitrary. Petition allowed. Case-Laws GST Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770278