Commissioner of Central Goods And Service Tax Vs Karuna Rajendra Ringshia (Prop: RR Enterprises)
Date: July 8, 2025
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): SUDHANSHU DHULIA, JOYMALYA BAGCHI
Subject Matter
Negative blocking of ITC under rule 86A is unjustified. HC ruling upheld.
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…
Delay condoned. No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed. However, other remedies of the petitioners for recovery in accordance with law are kept open. Pending application(s), if any, stand disposed of.