Delhi HC Orders Unblocking of ITC After One Year under Rule 86A

Sai Ram Enterprieses Vs Pr/ADG/DGGI/ Gurugram & Anr (Delhi High Court) Sai Ram Enterprises filed a writ petition in the Delhi High Court challenging the continued blocking of their Input Tax Credit (ITC) amounting to Rs. 3,91,23,722/- by the Directorate General of GST Intelligence (DGGI), Gurugram. The ITC was initially blocked on January 15, 2024, for the period from January 1, 2024, to November 31, 2024. However, at the time of the court hearing in April 2025, the ITC remained blocked, exceeding the one-year period stipulated by law. The petitioner argued that this prolonged blocking vio...