M/S S F Traders vs. State Of Karnataka
Held
The Court held that the impugned orders were passed without adhering to principles of natural justice, as no notice was served on the petitioner and no opportunity of hearing was granted. Consequently, the orders were set aside.
Facts
The petitioner challenged orders passed by the Assistant Commissioner of Commercial Taxes blocking their Input Tax Credit (ITC) under Rule 86A. The petitioner contended that these orders were passed without issuing a notice or providing an opportunity for a hearing.
Key Issues
Whether the blocking of Input Tax Credit under Rule 86A is valid when done without providing the assessee with a notice and an opportunity of being heard.
Sections Cited
Rule 86A
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Cause title — parties, addresses and appearances
DATED 28.08.2024 BEARING NO.ACCT/LGSTO- 242/HSN/ITC/BL
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