Case LawWrit Petition No. 9359 of 2025 (T-RES)
Safan Fasteners Vs Assistant Commissioner, Central Tax
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- April 7, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
ITC Blockage Quashed Due to Lack of Pre-Decisional Hearing and Independent Reasoning
Input Tax CreditPersonal HearingPrinciples of Natural JusticeElectronic Credit Ledger
Summary
1. The High Court has quashed the blocking of Input Tax Credit (ITC) worth ₹3,13,07,146/- from Vardhman Electronics' Electronic Credit Ledger (ECL). The blocking was done by invoking Rule 86A of the CGST Rules, 2017. 2. The petitioner argued that the…