M/s RITHWIK PROJECTS PRIVATE LIMITED v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
R.G. Avachat, Justice & Abasaheb D. Shinde, Justice
M/s RITHWIK PROJECTS PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 12116 of 2025 dated 01.10.2025
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 – Failure to follow mandate of Rule 86A of CGST Rules – Words ‘reason to believe’ appearing in Rule do not reflect in nature of reasons – No post-decisional hearing – Held: Writ Petition stands disposed – Order set aside – Petitioner to furnish bank guarantee of Rs. 6,50,00,000 – Authorities to pass order within four months – Authority not to encash guarantee until four months next after it passes decision.
Represented By:
Counsel for the Petitioner: Darius B. Shroff, Senior Counsel with Ashok Singh with Bharat Jain, Advocates i/b A.C. Darandale, Advocate
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