https://www.taxtmi.com/caselaws?id=774196 Karnataka HC quashed an order blocking petitioner's Electronic Credit Ledger under Rule 86A, finding violation of natural justice principles. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasons to believe, relying impermissibly on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-Enterprises, the court ruled that mandatory requirements under Rule 86A were not fulfilled. The HC directed immediate unblocking of the Electronic Credit Ledger to enable petitioner to file returns. Petition allowed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774196 Karnataka HC quashed an order blocking petitioner's Electronic Credit Ledger under Rule 86A, finding violation of natural justice principles. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasons to believe, relying impermissibly on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-Enterprises, the court ruled that mandatory requirements under Rule 86A were not fulfilled. The HC directed immediate unblocking of the Electronic Credit Ledger to enable petitioner to file returns. Petition allowed. Case-Laws GST Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774196