Hindustan Steel Vs Deputy Commissioner of State Tax
Date: October 15, 2025
Subject Matter
Powers under Rule 86A can be exercised only in respect of the credit of input tax AVAILABLE in the Electronic Credit Ledger on the date the order is made
Summary
The petitioner challenged an order dated July 15, 2025, issued under Rule 86A of the Central Goods and Services Tax Rules, 2017 (CGST Rules), which blocked the petitioner's Electronic Credit Ledger (ECL) to the extent of ₹95,74,850/-. The petitioner'…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard Mr. Vivek Laddha, learned counsel who appears with Mr. Aniket Kamtam for the Petitioner and Mr. Takke, learned AGP for the 1 st and 2 nd Respondent, Ms. Vyas, at our request appears for the 3 rd Respondent which, in this case, is only a formal Respondent. 2. The Rule is made returnable immediately at the request of and with the consent…