https://www.taxtmi.com/caselaws?id=469604 Blocking an electronic credit ledger under Section 86A of the CGST Act entails serious civil consequences, so principles of natural justice require prior notice and hearing even though the provision does not expressly say so. The blocking order in question was unsustainable because the record did not show any notice or hearing before deprivation of input tax credit. The Karnataka HC set aside the impugned order for breach of audi alteram partem, while leaving the authorities free to proceed afresh in accordance with law and procedure. en-us Thu, 12 Mar 2026 00:00:00 +0530 Tue, 23 Jun 2026 19:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469604 Blocking an electronic credit ledger under Section 86A of the CGST Act entails serious civil consequences, so principles of natural justice require prior notice and hearing even though the provision does not expressly say so. The blocking order in question was unsustainable because the record did not show any notice or hearing before deprivation of input tax credit. The Karnataka HC set aside the impugned order for breach of audi alteram partem, while leaving the authorities free to proceed afresh in accordance with law and procedure. Case-Laws GST Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469604