Karnataka HC Sets Aside GST ITC Blocking Due to Absence of Pre-Decisional Hearing

K-9-Enterprises Vs State of Karnataka (Karnataka High Court) GST Credit Blocking Invalid Because Authorities Relied on Borrowed Satisfaction; Rule 86A Requires Independent Reasons to Believe Before Blocking ITC; Blocking Electronic Credit Ledger Without Prior Notice was Illegal; Karnataka HC Rules Post-Decisional Hearing Not a Substitute for Prior Hearing in GST ITC Cases. The Karnataka High Court heard intra-court appeals challenging a common order dated 27.07.2023 passed in connected writ petitions concerning blockage of Electronic Credit Ledgers (ECL) under Rule 86A of the Central Goods and...