Bombay HC Quashes GST ITC Blocking as Restriction Continued Beyond One Year

Elitecon International Ltd. Vs Union of India & Ors. (Bombay High Court) In , the Bombay High Court considered a writ petition filed under Article 226 of the Constitution challenging provisional attachment of bank accounts under Section 83 of the Maharashtra Goods and Services Tax Act, 2017, and blocking of the petitioner’s Electronic Credit Ledger (ECL) under Rule 86A of the Central Goods and Services Tax Rules, 2017. The petitioner sought quashing of provisional attachment orders dated 27 February 2025 issued in FORM GST DRC-22, withdrawal of communications issued by GST authorities, d...