Karnataka HC quashes GST ITC Block u/r 86A for Relying on Enforcement Reports without Independent ‘Reason to Believe’ [Read Order]

Karnataka High Court quashed the ITC block under Rule 86A for lack of independent "reason to believe" and absence of a pre-decisional hearing
By Kavi Priya - On March 21, 2025 4:41 pm - 2 mins read
GST - GST ITC Block - Enforcement Reports - taxscan

In a recent judgment, the Karnataka High Court quashed the blocking of Input Tax Credit ( ITC ) under Rule 86A of the CGST/KGST Rules for solely relying on the enforcement authority reports without independent and cogent reasons to believe that justified such action. The case was brought by A.M. Enterprises, a Bengaluru-based taxpayer, through…

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