GST electronic credit ledger blocking ur. 86A requires pre-decisional hearing: Kar. HC
[dated 03.04.2024, in K-9 Enterprises v. State of Karnataka, from Writ Appeal nos. 100425, 100426, 100427, 100428, 100429 and 100430 OF 2023 (T-Res)] The petitioner’s electronic credit ledger was blocked based on a field visit report, which indicated that suppliers were non-existent. This was challenged but the learned Single Judge rejected the petitioner’s contentions. In […]