Pre-decisional Hearing should be Provided before Unblocking ECRL under GST Rule 86A : Supreme Court [Read Judgement]
The revenue department acted mechanically based on borrowed satisfaction from investigation reports and failed to establish "reasons to believe" with independent application of mind.
By Navasree A.M - On May 23, 2025 7:29 pm - 2 mins read
The Supreme Court upheld the Karnataka High Court’s decision which ordered to unblock Electronic Credit Ledger ( ECRL ) as blocking did not provide mandated pre-decisional hearing under GST ( Goods and Services Tax ) Rule 86A. Justices J.B. Pardiwala and R. Mahadevan dismissed the special leave petition filed by the State of Karnataka challenging…
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