State of Karnataka Vs K-9-Enterprises

Date: May 15, 2025

Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): J.B. PARDIWALA, R MAHADEVAN
Sign in to download the documents

Subject Matter

Pre-Decisional Hearing Crucial for ITC Blocking. High Court ruling upheld.

Input Tax CreditPersonal HearingPrinciples of Natural JusticeElectronic Credit Ledger

Summary

The Supreme Court (SC) of India, in the case titled State of Karnataka & Anr. vs. K-9 Enterprises, upheld the Karnataka High Court's (HC) ruling concerning the procedural requirements under Rule 86A of the CGST Rules, 2017. K-9 Enterprises, which…

UPON hearing the counsel the Court made the following  O R D E R 1. There is a delay of 243 days in filing the Special Leave Petitions which has not been satisfactorily explained. Even otherwise, we have gone through the Special Leave Petition and do not find any merit in the same. 2 The Special Leave Petitions are, therefore, dismissed on theground of delay as well as on merits. 3. Pending a…

Sign in to read the full case

Create a free account or sign in to access the complete content.