2026 (3) TMI 1717

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....4908<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 12-3-2026<br>Writ Petition No. 7734 of 2026 (T - RES) - -<br>GST<br>Hon&#39;ble Mr. Justice S Sunil Dutt Yadav For the Petitioner &nbsp;: Sri. M.N. Shankare Gowda, Advocate For the Respondents : Sri. K. Hemakumar, Aga For R1 And R2; Sri. Madanan Pillai, Cgc For R3 ORAL ORDER The petitioner has sought for sett....

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....t of the afore stated principles, we are of the view that though rule 86A does not expressly/specifically provide for adherence to principles of natural justice, the same would necessarily have to be read into rule 86A and complied with while invoking the said provision. It would also be apposite to state that when the ECL of the appellants was sought to be blocked and such credit cannot be utilis....