High Court of Karnataka
GVS Engineering and Construction v. Assistant Commissioner of Commercial Taxes
WRIT PETITION NO. 16897 OF 2026 (T-RES)
The ruling in brief
Where respondent blocked petitioner's input tax credit under Rule 86A alleging use of fake invoices without prior notice or adherence to procedure, impugned blocking failed to conform to settled legal principles and thus same was to be quashed with direction to immediately unblock electronic credit ledger and permit fresh proceedings only in accordance with prescribed Rule 86A procedure
Provisions considered
Section 169 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Rule 86A of Central Goods and Services Tax Rules, 2017/Karnataka Goods and Services Tax Rules, 2017
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