Karan Agencies Vs State of Maharashtra
Date: April 1, 2026
Subject Matter
Challenge to ITC Blocking and Section 16(2)(c) Vires Premature Before Adjudication
Summary
The High Court disposed of a batch of petitions challenging show cause notices, ITC blocking, and the vires of Section 16(2)(c) of the CGST Act. The Court held that the challenge to the vires and the merits of ITC blocking was premature and should fi…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This batch of petitions involve common questions of fact and law, hence, they are being disposed of by this common order. 2. The challenge in these petitions is to the show cause notices/intimation notices issued to the petitioners proposing action, particularly regarding the blocking of Input Tax Credit (ITC) available to them. The reasons c…