M/S Iba Enterprises vs. State Of Karnataka
Held
The Court held that the impugned orders were passed without issuing notice to the petitioner and without providing an opportunity of hearing. Consequently, the orders were set aside.
Facts
The petitioner challenged orders passed under Rule 86(A) of the GST Rules that blocked their input tax credit, alleging fraudulent availment. The petitioner claimed these orders were passed without notice or a hearing.
Key Issues
Whether the blocking of input tax credit under Rule 86(A) is valid when done without providing the assessee with notice and an opportunity of being heard.
Sections Cited
Rule 86(A)
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Cause title — parties, addresses and appearances
DATED 28.08.2024 BEARING NO.ACCT/LGSTO- 242/HSN/ITC
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