Order blocking Input tax Credit by invoking rule 86A quashed as no pre-decisional hearing granted

Travacore Minerals And Transport Company Vs State of Karnataka (Karnataka High Court) Karnataka High Court held that order passed blocking Input Tax Credit by invoking of rule 86A of the Central Goods and Services Tax Rules quashed as order was passed without providing pre-decisional hearing and without giving cogent reasons. Facts- Vide the present petition, the petitioner has contested that the Input Tax Credit was blocked by the impugned order by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017. Petitioner has also contested that before passing of the impugned order, pre...