GVS Engineering And Construction Vs Assistant Commissioner of Commercial Taxes
Date: June 8, 2026
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): B M SHYAM PRASAD
Subject Matter
Proceedings Blocking ITC under Rule 86A Quashed for Want of Prior Notice
Summary
The petition is allowed in part , and the proceedings dated 24.02.2026, issued under Rule 86A of the Central Goods and Services Tax Act, 2017, are quashed . This decision stems from the respondent's failure to issue a prior notice before blocking the…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner has called in question the proceedings dated 24.02.2026 [Annexure-D] under Rule 86A of the Central Goods and Services Tax Act, 2017 [for short, ‘the Act’ ]. The respondent, under these proceedings, has blocked the Input Tax Credit [ITC] of Rs.17,91,932/- on the ground that M/s Ganesh Traders is found to be a Bill Trader involve…