Karnataka High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Karnataka High Court
Where supplier LLP's ITC was blocked on GST portal without prior intimation or pre-decisional hearing and basis for blocking was only an advisory communication pending verification, mechanical blocking without affording hearing was unjustified, thus requiring ITC to be unblocked forthwith and permitting fresh proceedings only after due notice and opportunity of hearing to assessee
Karnataka High Court
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