Blocking of electronic credit ledger u/r 86A impermissible as pre-decisional hearing and reasons not provided

A.H. Traders Vs State of Karnataka (Karnataka High Court)

Karnataka High Court held that order invoking Rule 86A of the Central Goods and Services Tax Rules and blocking of Electronic Credit ledger without granting pre-decisional hearing and passing of order without containing independent or cogent reasons is impermissible in law. Accordingly, order quashed.

Facts- The present writ petition is filed under Articles 226 and 227 of the Constitution of India praying to quash the order dated 22.02.2024 declaring the provision of rule 86A of the Central Goods and

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