https://www.taxtmi.com/caselaws?id=773608 Karnataka HC quashed orders blocking Electronic Credit Ledger and provisionally attaching petitioner's bank account under Rule 86A of CGST Rules, 2017. Court held that revenue authorities failed to provide pre-decisional hearing violating natural justice principles, and lacked independent cogent reasons to believe, relying impermissibly on borrowed satisfaction from enforcement reports. Orders were deemed illegal and arbitrary for non-compliance with mandatory procedural requirements. HC directed immediate unblocking of Electronic Credit Ledger to enable petitioner to file returns. Petition allowed. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773608 Karnataka HC quashed orders blocking Electronic Credit Ledger and provisionally attaching petitioner's bank account under Rule 86A of CGST Rules, 2017. Court held that revenue authorities failed to provide pre-decisional hearing violating natural justice principles, and lacked independent cogent reasons to believe, relying impermissibly on borrowed satisfaction from enforcement reports. Orders were deemed illegal and arbitrary for non-compliance with mandatory procedural requirements. HC directed immediate unblocking of Electronic Credit Ledger to enable petitioner to file returns. Petition allowed. Case-Laws GST Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773608