NZS TRADERS PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
NZS TRADERS PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 4815 of 2024 dated 25.03.2026
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 – Petitioner contended ITC blocking without prior SCN, personal hearing or reasoned order – Representations highlighting procedural illegality and consequent return filing inability – Rule 86A(3) CGST Rules mandates automatic cessation of restriction after one year from imposition – Blocking period expired without extension or fresh proceedings – Department acknowledged statutory lapse confirming restriction could not continue beyond one-year limit – Subsequent registration cancellation held irrelevant for unblocking relief – Held: Writ petition disposed – Blocking ceased – Credit automatically unblocked post one-year – Parties free to pursue separate proceedings on ITC eligibility.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w Bhagrati Sahu i/b. UBR Legal Advocates
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