Nov 4, 2025
GST ITC blocking quashed as action under Rule 86A lacked reasons and pre-decisional hearing
Case Title: M/s S.A. Industries v. Assistant Commissioner of Central Tax, Hassan Central Range & Anr.Court: High Court of Karnataka, BengaluruPetition No.: Writ Petition No. 5820 of 2025 (T-RES)Category: Input Tax Credit (ITC) – Rule 86A Blocking of Electronic Credit LedgerDate of Judgment: 09 April 2025Relevant Provisions: Rule 86A of the CGST Rules, 2017; Sections 16 & 74 of the CGST Act, 2017;…