https://www.taxtmi.com/caselaws?id=770275 The Karnataka HC quashed an order blocking Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. The court held that blocking ECL without pre-decisional hearing violated natural justice principles. The impugned order lacked independent reasons and relied on borrowed satisfaction from enforcement reports, which is impermissible. Following precedent in K-9-Enterprises, the court found mandatory requirements under Rule 86A were not fulfilled. The order merely stated the petitioner was a "bill trader" without sufficient reasoning. The court directed immediate unblocking of ECL to enable return filing and allowed the petition. en-us Thu, 17 Apr 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770275 The Karnataka HC quashed an order blocking Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. The court held that blocking ECL without pre-decisional hearing violated natural justice principles. The impugned order lacked independent reasons and relied on borrowed satisfaction from enforcement reports, which is impermissible. Following precedent in K-9-Enterprises, the court found mandatory requirements under Rule 86A were not fulfilled. The order merely stated the petitioner was a "bill trader" without sufficient reasoning. The court directed immediate unblocking of ECL to enable return filing and allowed the petition. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770275