#k-9 enterprises

[gstindiaguide-blog1]

ITC ledger blocking under Rule 86A quashed for lack of hearing and borrowed satisfaction without independent reasons

Case Title: M/s Ittefaq Steels and Scrap Traders v. Additional Chief Secretary, Finance Department & Assistant Commissioner of Commercial Taxes (Audit)-6, MysoreCourt: High Court of Karnataka, BengaluruPetition No.: Writ Petition No. 12137 of 2025 (T-RES)Category: Input Tax Credit – Rule 86A blocking of Electronic Credit LedgerDate of Judgment: 24 April 2025Relevant Provisions: Rule 86A of…

ITC ledger blocking under Rule 86A quashed for lack of hearing and borrowed satisfaction without independent reasons

[gstindiaguide-blog1]

ITC ledger blocking orders quashed as they were passed without pre-decisional hearing and based on “borrowed satisfaction” lacking independent reasons to believe

Case Title: M/s IBA Enterprises v. State of Karnataka & M/s S.F. Traders v. State of KarnatakaCourt: High Court of Karnataka, BengaluruPetition Nos.: W.P. No. 3228 of 2025 (T-RES) with W.P. No. 3376 of 2025 (T-RES)Date of Judgment: 14 March 2025Category: Input Tax Credit (ITC) – Blocking of Electronic Credit Ledger under Rule 86ARelevant Section/Rules: Rule 86A of the CGST Rules, 2017; Section 16…

ITC ledger blocking orders quashed as they were passed without pre-decisional hearing and based on “borrowed satisfaction” lacking independent reasons to believe