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ITC Blocking Under Rule 86A Invalid Without Hearing hearing & reasons to believe: Karnataka HC
Case Law Details
- Case Name
- RDTMT Steels (India) Private Limited Vs Assistant Commissioner of Commercial Tax (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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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 2...
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