NB International Vs Commissioner
Date: November 27, 2025
Subject Matter
Re-blocking of Input Tax Credit on same grounds beyond one year is unsustainable
Summary
The High Court allowed the writ petition, holding that the re-blocking of Input Tax Credit (ITC) after one year on the same grounds, without fresh proceedings, is unsustainable . The Court emphasized that Rule 86A(3) and Section 83(2) of the CGST Act…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Prayer in this writ petition is for directing respondent No.2 to unblock ITC amounting to Rs.82,50,038/- lying in the Electronic Credit Ledger (ECL) of petitioner. 2. Learned counsel for petitioner submits that petitioner is a partnership firm situated in State of Haryana and is engaged in business of manufacturing brass/copper sh…