Blocking E-Credit Ledger Without Pre-Decisional Hearing Not Tenable: CGST Rule 86A

A G Automotive Vs State of Karnataka (Karnataka High Court) Order invoking rule 86A of CGST blocking Electronic Credit Ledger without pre-decisional hearing not tenable: Karnataka High Court Karnataka High Court held that order invoking Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST] blocking Electronic Credit Ledger without providing pre-decisional hearing is liable to be quashed. Also held that order failed to contain independent or cogent reasons for blocking. Facts- The issue involved in the present petition is that the Electronic credit ledger of the pe...