Grounds of Writ-The Petitioner, aggrieved by the impugned order pertaining to the blocking of the Electronic Credit Ledger (ECL) and attachment of the bank account, has filed the present Writ Petition. The Petitioner contended that no opportunity of hearing was afforded prior to the issuance of the impugned order, which also lacked independent and cogent reasons to believe as required under law. The Petitioner further submits that the mandatory conditions prescribed under Rule 86A of the CGST Rules, relevant CBIC Circulars, and binding judicial precedents-including Radha Krishan Industries,Xiaomi Technology, and K-9 Enterprises-were not duly complied with.
Order-The High Court ruled in favour of the Petitioner and quashed the impugned orders, directing the immediate unblocking of the Electronic Credit Ledger (ECL) and the bank account. The Court observed that the blocking of the ECL and provisional attachment of the bank account had been carried out without adherence to mandatory legal procedures and lacked independent and cogent reasoning. However, the Court granted liberty to the authorities to initiate fresh proceedings, subject to strict compliance with the principles of natural justice and due process of law.
GST Case Law Narasimhan Engineering Contractors Private Limited Versus The Principal Commissioner of Central Tax GST
Citation-2025 TAXONATION 1164 (KARNATAKA)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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