Скачать или смотреть PRE-DECISIONAL HEARING MANDATORY BEFORE BLOCKING ITC

PRE-DECISIONAL HEARING IS NECESSARY IN CASE OF BLOCKING OF ITC UNDER RULE 86A: In this case basis the field formation report that the supplier is non existent, the JC blocked the ITC without giving the pre-decisional hearing. The HC of Karnataka set aside the order by holding that though not expressly stated in the Rule 86A, the principle of natural justice can be read into the provision and GST authorities have to mandatorily provide the pre-decisional hearing before blocking the Electronic Credit Ledger. The HC also held that the necessary condition of “reasons to believe” is not satisfied. K-9-ENTERPRISES VS. STATE OF KARNATAKA

Above judgment was upheld in STATE OF KARNATAKA VS. K-9 ENTERPRISES

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