Royal Steel Vs State of Karnataka
Date: September 30, 2024
Subject Matter
Electronic Credit Ledger Cannot Be Blocked Without Pre-Decisional Hearing or Independent Reason
Summary
The petition challenging the blocking of the Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules, 2017, is allowed . The impugned order dated 06.05.2024 is quashed primarily because no pre-decisional hearing was provided to the petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, the petitioner seeks the following reliefs: “(A) Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order or direction quashing the order dated 06.05.2024 bearing No.45(STATE)/2024-25, passed by the respondent No.2 herein (Annexure-A). (B) Issue a writ, order or direction in the natur…