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