M/s GOODLUCK ENTERPRISES v. UNION OF INDIA & ORS.
High Court, Delhi
Yashwant Varma, Justice & Harish Vaidyanathan Shankar, Justice
M/s GOODLUCK ENTERPRISES
v.
UNION OF INDIA & ORS.
W.P.(C) 14164/2024 dated 09.01.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Negative blocking of ITC under Rule 86A – As held in Best Crop Science Pvt. Ltd. v. Principal Commissioner( 2024 Taxo.online 2228) Rule 86A is only emergent and temporary protective measure not recovery mechanism – Blocking cannot exceed credit available in ECL nor compel replenishment of past ITC – Rule 86A of CGST Rules, 2017 states credit ledger cannot be blocked beyond period of one year -mNegative blocking impermissible – Held: Writ petition allowed – Order quashed and set aside – Petitioner to seek refund of alleged coerced recovery by representation before competent authority, to be decided within three weeks.
Represented By:
Counsel for the Petitioner: Siddarth Malhotra, Adv.
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