Blocking GST Electronic Credit Ledger impermissible as pre-decisional hearing and reasons to believe not granted

S. A. Enterprises Vs Assistant Commissioner of Central Tax (Karnataka High Court) Karnataka High Court held that blocking of Electronic Credit Ledger invoking rule 86A of Central Goods and Services Tax Rules [CGST Rules] without granting pre-decisional hearing and without providing reasons to believe is impermissible. Accordingly, order is quashed. Facts- The present petition has been preferred by the petitioner contesting blocking of Electronic Credit Ledger by invoking provisions of rule 86A of the Central Goods and Services Tax Rules, 2017. It was stated that before passing the impugned or...