Karnataka High Court Quashes Blocking of Electronic Credit Ledger without Pre-Decisional Hearing and Independent Reasons under Rule 86A of the CGST Rules
Last updated: 10 January 2026
Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court in the case of S. A. Enterprises v. The Assistant Commissioner of Central Tax [W.P. No. 27868 of 2025, order dated October 17, 2025] held that blocking the Electronic Credit Ledger ("ECrL") by a mere text message without providing the Petitioner a pre-decisional hearing, and without independent cogent reasons based on "reasons to believe," is illegal and liable to be quashed.
Citation :
W.P. No. 27868 of 2025, order dated October 17, 2025
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Bimal Jain
Published in GST
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