GALAXY ENTERPRISES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In this petition, the petitioner seeks the following reliefs:

(2.) Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

(3.) A perusal of the material on record will indicate that the Electronic credit ledger of the petitioner was blocked by the impugned order at Annexure - A dtd. 10/12/2024, by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017 (for short 'the CGST Rules'). In this context, learned counsel for the petitioner invited my attention to the material on record in order to point out that before passing the impugned order, pre-decisional hearing was not provided to the petitioner nor does the impugned order contain any reason to believe as to why it was necessary to block the Electronic credit ledger and in view of the aforesaid contravention as held by the Division Bench of this Court in the case of K-9-Enterprises Vs. State of Karnataka reported in W.A.No.100425/2023 and connected matters, the impugned order deserves to be quashed.