https://www.taxtmi.com/caselaws?id=771158 Karnataka HC quashed an order blocking electronic credit ledger under Rule 86A of CGST Rules. The court found the order violated principles of natural justice as no pre-decisional hearing was provided and lacked valid "reasons to believe." The impugned order relied on borrowed satisfaction from enforcement reports without independent reasoning, stating only that the petitioner was a "bill trader" with non-existent business premises. HC directed immediate unblocking of the credit ledger while reserving respondents' liberty to proceed lawfully. Petitioner must appear before authorities on specified date or the order will be automatically recalled. en-us Tue, 08 Apr 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771158 Karnataka HC quashed an order blocking electronic credit ledger under Rule 86A of CGST Rules. The court found the order violated principles of natural justice as no pre-decisional hearing was provided and lacked valid "reasons to believe." The impugned order relied on borrowed satisfaction from enforcement reports without independent reasoning, stating only that the petitioner was a "bill trader" with non-existent business premises. HC directed immediate unblocking of the credit ledger while reserving respondents' liberty to proceed lawfully. Petitioner must appear before authorities on specified date or the order will be automatically recalled. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771158