This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Blocking ITC Beyond Available Credit Held Illegal by P&H HC
Case Law Details
- Case Name
- Mannat Steels Vs Union of India And Another (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Mannat Steels Vs Union of India And Another (Punjab and Haryana High Court)
The present writ petition challenges the action of the respondents in blocking the petitioner’s Electronic Credit Ledger (ECL) and creating a negative entry dated 03.10.2025, which blocked Input Tax Credit (ITC) of Rs.8,00,164/-. The petitioner contended that such action violated Rule 86A of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and the Punjab GST Rules, 2017, as well as principles of natural justice. The central legal question was whether Rule 86A permits the Commissioner or an...
Author Info
