ITC Unblocked as Credit Ledger Remained Frozen Beyond One Year Limit

Raghbir Singh Govt. Contractor Vs State of Haryana and others (Punjab and Haryana High Court) The Punjab and Haryana High Court considered a writ petition challenging the retrospective amendment dated 09.10.2019 to Rule 61 of the Central GST Rules, 2017 and seeking unblocking of input tax credit (ITC) amounting to Rs.95,50,660. The petitioner, a government contractor, had filed NIL GSTR-3B returns for FYs 2017-18 and 2018-19 due to difficulties in determining output tax liability, as bills were not cleared in time by the department. Subsequently, the petitioner claimed accumulated ITC in Augus...