Karuna Rajendra Ringshia (Prop: RR Enterprises) Vs Commissioner of Central Goods And Service Tax & Ors.
Date: October 20, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): YASHWANT VARMA, RAVINDER DUDEJA
Subject Matter
Negative blocking of ITC under rule 86A is unjustified
Summary
In this case law, the petitioner filed a writ petition under Article 226 of the Constitution, seeking to unblock their Electronic Credit Ledger (ECL), which had been blocked by the respondents on April 29, 2024. The blockage resulted in a negative ba…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The instant writ petition has been preferred seeking an appropriate direction being framed by the Court under Article 226 of the Constitution, commanding the respondents to unblock the Electronic Credit Ledger 1 as maintained by the writ petitioner in accordance with the provisions of the Central Goods and Services Tax Act, 2017 2 and the Central…