K-9-Enterprises Vs State of Karnataka

Date: April 1, 2024

Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.R. KRISHNA KUMAR, G BASAVARAJA
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Subject Matter

Pre-Decisional Hearing Crucial for ITC Blocking

Input Tax CreditPersonal HearingPrinciples of Natural JusticeElectronic Credit Ledger

Summary

The Intra-Court appeals were filed against a common order dated July 27, 2023, from the learned Single Judge which rejected the appellants' contentions regarding the blocking of their Electronic Credit Ledgers (ECL) under Rule 86A of the CGST Rules.…

FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT These Intra – Court appeals are directed against the impugned common order dated 27.07.2023 passed in W.P.No.104242/2023 & connected matters, whereby the said petitions filed by the appellants – writ petitioners were disposed of by the learned Single Judge rejecting the contentions urged by the appellants. 2. Briefly stated, the facts giv…

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