M/S M.H. And Company vs. The Deputy Commissioner Of Commercial Taxes
Held
The Court held that for ITC to be blocked, there must be a pre-decisional hearing. Although the petitioner was put on notice, they did not participate in the proceedings.
Facts
The petitioner's Input Tax Credit (ITC) was blocked by an order from the respondent authority. The petitioner received a notice stating that action would be taken under the GST Act and Rules if documents were not produced within seven days.
Key Issues
Whether the notice issued for blocking ITC provided adequate pre-decisional opportunity to the petitioner, and if the blocking of ITC was justified without a full hearing.
Sections Cited
Rule 86A
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR
CNR: KAHC010527152026 NC: 2026:KHC:44789 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 23847 OF 2026 (T-RES)
BETWEEN:
M/S M.H. AND COMPANY A SOLE PROPRIETORSHIP CONCERN LOCATED AT NO.3207/5, M 5/2, MH AND COMPANY, 3RD CROSS, B B MILL ROAD, BANNIMANTAP, MYSORE, MYSURU, KARNATAKA, 570015
THROUGH ITS PROPRIETOR MR. MOHAMMAD ZAFRULLA, SON OF MOHAMMED HANEEF, AGED ABOUT 48 YEARS, RESIDENT OF NO 2819/4, DOOR NO. 243, 1ST FLOOR, 2ND STAGE, GAYATHRI PURAM, MYSORE, KARNATAKA - 570019. …PETITIONER (BY SRI. SAMEER GUPTA., ADVOCATE) AND:
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010527152026 NC: 2026:KHC:44789 (ENFORCEMENT) - 01, MYSURU ZONE, BIDARAM KRISHNAPPA ROAD, DEVARAJ MOHALLA, MYSURU-570004 …RESPONDENT (BY SRI.K HEMA
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.