Pre-Decisional Hearing Mandatory Before Blocking E-Credit Ledger Under GST Rule 86A: HC

A.M. Enterprises Vs State of Karnataka (Karnataka High Court) Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST Rules] without granting pre-decisional hearing and without stating cogent reason in order is impermissible in law. Facts- The issue involved herein is that Electronic Credit Ledger of the petitioner was blocked by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017. Petitioner has mainly alleged that before passing impugned order, pre-decisional hearing was not provided to t...