SC mandates pre-decisional hearings before blocking Electronic Credit Ledgers

State of Karnataka & Anr. Vs K-9 Enterprises (Supreme Court of India) The SC in the case of STATE OF KARNATAKA & ANR. VERSUS K-9 ENTERPRISES vide Case No. SLP ( CIVIL) DIARY NO. 11543/2025 dated 16.05.2025, upheld the decision of Karnataka High Court, wherein the Karnataka HC addressed the procedural requirements under Rule 86A of the CGST Rules concerning the blocking of Electronic Credit Ledgers (ECL).  Read Karnataka HC Judgment: Pre-Decisional Hearing Crucial for ITC Blocking: Karnataka HC Rule 86A of the CGST Rules, 2017 restricts the use of input tax credit (ITC) in the ...