A.M. Enterprises Vs State of Karnataka (Karnataka High Court)
Date: March 10, 2025
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.R. KRISHNA KUMAR
Subject Matter
Pre-Decisional Hearing mandatory before blocking the electronic credit ledger
Summary
The petitioner sought relief through a writ petition to quash an order that blocked their electronic credit ledger under Section 86A of the CGST/KGST Act. The order was issued without providing a pre-decisional hearing or giving adequate reasons for…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, the petitioner seeks the following reliefs: “A) Issue a Writ of Certiorari, or writ in the nature of Certiorari quashing the order passed u/s 86A R/w 16 of the KGST/CGST Act, blocking credit ledger of the Petitioner at Annexure-D issued by the respondent No. 3 bearing No.ACCT/LGSTO-75/ITC BLOCK/55/2024-25 dated 14.10.2…