Shreyash Retail Private Limited Vs Assistant Commissioner of State Tax And Another
Date: May 11, 2026
Court: High Court
Bench: Punjab and Haryana
Type: Writ Petition
Judge(s)/Member(s): DEEPAK SIBAL, LAPITA BANERJI
Subject Matter
Input Tax Credit Cannot Be Blocked Without Recording Reasons Under Rule 86A
Summary
The blocking of Input Tax Credit (ITC) by authorities has been set aside as illegal, primarily because no reasoned order was passed prior to the blocking, which is a mandatory requirement under Rule 86A of the Central Goods and Services Tax Rules, 20…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT This petition is directed against the blocking of the petitioner’s input tax credit conveyed to the petitioner through email dated 13.01.2026 (Annexure P-1) on the ground that the petitioner’s input tax credit has been blocked without passing any order. 2. Learned counsel for the parties have been heard. 3. Rule 86A of the Central Go…