HEMANG BIPIN VARAIYA v. THE STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
HEMANG BIPIN VARAIYA
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 3452 of 2026 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 86A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Blocking of ITC – Rule 86A – SCN issued alleging fake invoice suppliers with cancelled registration – ITC blocked creating negative ECL balance – No positive ITC available at blocking time – Reply filed same day ignored – Negative blocking impermissible under Rule 86A – Held: Order quashed – Blocking upheld – SCN directed for balance within 2 weeks.
Represented By:
Counsel for the Petitioner: Nirmal Pagaria
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