Tvl. Red Rose Garments Vs Assistant Commissioner
Date: October 16, 2025
Subject Matter
Purchases from Non-Existent Dealers: Partial stay granted on the negative blocking to the extent necessary to cover 50% of the taxpayer's current tax arrears
Summary
The petitioner, M/s. Red Rose Garments, is challenging the blocking of their Electronic Credit Ledger (ECL) by the Revenue. The blocking was ordered because the petitioner allegedly availed fraudulent Input Tax Credit (ITC) from non-existent dealers.…
In this Writ Petition, the petitioner has challenged the impugned order dated 01.07.2025 / 08.07.2025 issued by the 1st respondent, directing the 2nd respondent to block the Electronic Credit Ledger of the petitioner. 2. The aforesaid impugned Order dated 01.07.2025 / 08.07.2025 reads as under: “I submit that to Tvl.SRI VISHWESHWARA KNITS (33ANCPP8191N1ZF), Tiruppur Arrear Rs.2,82,41,714/- is a no…