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Karnataka HC Sets Aside GST ITC Blocking Due to Absence of Pre-Decisional Hearing
Case Law Details
- Case Name
- K-9-Enterprises Vs State of Karnataka (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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K-9-Enterprises Vs State of Karnataka (Karnataka High Court)
GST Credit Blocking Invalid Because Authorities Relied on Borrowed Satisfaction; Rule 86A Requires Independent Reasons to Believe Before Blocking ITC; Blocking Electronic Credit Ledger Without Prior Notice was Illegal; Karnataka HC Rules Post-Decisional Hearing Not a Substitute for Prior Hearing in GST ITC Cases.
The Karnataka High Court heard intra-court appeals challenging a common order dated 27.07.2023 passed in connected writ petitions concerning blockage of Electronic Credit Ledgers (ECL) under Rule 86A of the ...
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