High Court of Karnataka
Lazard Infrastructure LLP v. Assistant Commissioner of Commercial Taxes
WRIT PETITION NO. 28678 OF 2026 (T-RES)
The ruling in brief
Where supplier LLP's ITC was blocked on GST portal without prior intimation or pre-decisional hearing and basis for blocking was only an advisory communication pending verification, mechanical blocking without affording hearing was unjustified, thus requiring ITC to be unblocked forthwith and permitting fresh proceedings only after due notice and opportunity of hearing to assessee
Provisions considered
Section 169 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Rule 86A of Central Goods and Services Tax Rules, 2017/Karnataka Goods and Services Tax Rules, 2017
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