The Calcutta High Court has directed a post-decisional hearing on the blocking of Rs. 4,43,53,116 in the petitioner’s Electronic Credit Ledger under Rule 86A, following the Supreme Court’s affirmation of K-9 Enterprises v. State of Karnataka [(2025) 30 Centax 281 (SC)].
While finding no prima facie infirmity in the blocking order, the court directed the petitioner to file a comprehensive representation with all supporting documents within two weeks and the respondent to pass a reasoned order within three weeks upon affording personal hearing, peremptorily by 15.10.2026.
SPL Steel Processors Private Limited v. The Commissioner of Revenue & Ors. | WPA 17279/2026 | 1 September 2026 | Calcutta HC