Blocking of Electronic Credit Ledger by invoking rule 86A without cogent reasons impermissible

Prince Steel Vs State Of Karnataka (Karnataka High Court) Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the CGST Rules merely on the basis of report of enforcement authority, without independent or cogent reasons, impermissible in law. Facts- Vide the present petition, the petitioner has contested the blocking of Electronic Credit Ledger by invoking rule 86A of the Central Goods and Services Tax Rules, 2017. Petitioner mainly alleges that before passing the impugned order, pre-decisional hearing was not provided to the petitioner nor does impugned ...