info@gstindia.biz | +91-9876512345
GST INDIA Biz
GSTIndia.biz — Case Law Details
Detailed GST Case Law Information

Travancore Minerals and Transport Company vs State of Karnataka & Ors.

Date of Order: September 30, 2024
Subject: Blocking of Input Tax Credit under Rule 86A without compliance of safeguards
Description:

The petitioner challenged blocking of ITC under Rule 86A on the ground that no reasons to believe were recorded and no pre-decisional hearing was granted. The factual background showed that ITC was blocked solely on the basis of third-party investigation reports.
The Court held that Rule 86A is a drastic power and can be exercised only after strict compliance with statutory safeguards, including recording of reasons and granting opportunity of hearing. The impugned order blocking ITC was set aside.

Foot Note:

Case laws referred:
K-9 Enterprises v. State of Karnataka, W.A. No. 100425/2023 (Kar.)

Other Case Law

Shree Shyam Steel vs Union of India & Ors.

Validity of Notification extending limitation without GST Council recommendation

The petitioner challenged Notification No. 56/2023 issued by CBIC extending the ...

Read More
Union of India & Anr. v. M/s B Braun Medical India Pvt. Ltd. & Ors.

Challenge to Delhi High Court order concerning interpretation of Section 25(4) of the Central Goods and Services Tax Act, 2017.

The petitioners, Union of India and another, filed a Special Leave Petition befo...

Read More
Union of India & Others v. M/s HCC VCCL Joint Venture

Challenge to Delhi High Court Order in Writ Petition concerning Contractual and Tax Dispute under GST

The petitioners, the Union of India and others, filed a Special Leave Petition b...

Read More