Case LawWrit Appeal No. 100425 of 2023
State of Karnataka Vs K-9-Enterprises
- Court:
- Supreme Court
- Date:
- May 15, 2025
- Type:
- Special Leave Petition
- Members:
- J.B. PARDIWALA, R MAHADEVAN
Subject
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…
Judgement
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…