ITC Blocking Under Rule 86A Invalid Without Hearing hearing & reasons to believe: Karnataka HC

RDTMT Steels (India) Private Limited Vs Assistant Commissioner of Commercial Tax (Karnataka High Court) Rule 86A of CGST Rules cannot be invoked to block ECL without pre-decisional hearing and reasons to believe: Karnataka HC  Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the Central Goods and Services Tax Rules [CGST Rules] without providing pre-decisional hearing and without providing reasons to believe is not justifiable and hence order is liable to be quashed. Facts- The present writ petition is filed under articles 226 and 227 of the Constit...