Karnataka High Court
For assessee
Case-law directory
Every ruling, in plain sight.
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.
4 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
Madras High Court
Where registered trader's input tax credit in electronic credit ledger was blocked for over two years despite express rule limiting restriction period to one year, such continued blockage was invalid as the rule mandated unblocking after one year, and internal communication could not lawfully justify extension of restriction beyond statutory limit
Rajasthan High Court
Where petition challenged respondents' blocking of ITC credited in electronic credit ledger for noncompliance with Rule 86A, alleging absence of recorded reasons and precondition satisfaction, and ledger subsequently became unblocked by operation of law during proceedings, since mandatory requirements of Rule 86A were not complied and substantive relief was spent, petition was disposed with a caution of future liability for noncompliance
Jammu & Kashmir and Ladakh High Court
Where construction company’s electronic credit ledger was blocked under Rule 86A by Additional Commissioner without recorded reasons or prior hearing, such action, though Rule 86A does not specify hearing, violated principles of natural justice due to serious civil consequences, and order was set aside as arbitrary and passed in breach of audi alteram partem