#borrowed satisfaction

Case Title: The Lead Factory v. Assistant Commissioner of Commercial Taxes & Ors.Court: High Court of Karnataka, BengaluruPetition No.: W.P. No. 7474 of 2025 (T-RES)Date of Judgment: 19 March 2025Category: Input Tax Credit – Blocking under Rule 86ARelevant Provisions: Rule 86A of the CGST/SGST Rules, Sections 16 and 49 of the CGST Act Facts (Paras 2–3) The petitioner, The Lead Factory,…

Case Title: M/s Ittefaq Steels and Scrap Traders v. Additional Chief Secretary, Finance Department & Assistant Commissioner of Commercial Taxes (Audit)-6, MysoreCourt: High Court of Karnataka, BengaluruPetition No.: Writ Petition No. 12137 of 2025 (T-RES)Category: Input Tax Credit – Rule 86A blocking of Electronic Credit LedgerDate of Judgment: 24 April 2025Relevant Provisions: Rule 86A of…

Case Title: M/s IBA Enterprises v. State of Karnataka & M/s S.F. Traders v. State of KarnatakaCourt: High Court of Karnataka, BengaluruPetition Nos.: W.P. No. 3228 of 2025 (T-RES) with W.P. No. 3376 of 2025 (T-RES)Date of Judgment: 14 March 2025Category: Input Tax Credit (ITC) – Blocking of Electronic Credit Ledger under Rule 86ARelevant Section/Rules: Rule 86A of the CGST Rules, 2017; Section 16…

Case: M/s A.M. Enterprises v. State of Karnataka & Ors., High Court of Karnataka, WP No. 36304 of 2024 (T-RES)Date of Judgment: 11 March 2025Relevant Sections: Section 16 & Section 86A of the CGST/KGST Act, 2017; Rule 86A of the CGST Rules, 2017Category: Input Tax Credit (ITC) – Blocking of Electronic Credit Ledger Facts (Paras 1–3) The petitioner, M/s A.M. Enterprises, challenged the order…