RELIABLE TRADERS v. PR. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Rajiv Shakdher, Justice & Talwant Singh, Justice

RELIABLE TRADERS

PR. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH

W.P.(C) 5772/2021 dated 03.06.2021

Law : GST

Decision : Interim

Blocking of Input Tax Credit – The petitioner, engaged in the import and domestic procurement of goods (about 70% through imports), alleged that the Revenue authorities blocked its ITC in the electronic credit ledger without any prior notice or hearing – The petitioner contended that even if any blocking was justified, the entire ITC could not have been blocked since IGST on imported goods had already been paid under reverse charge – Held that: Issued notice to the respondents, directing them to file a counter-affidavit within four weeks, and allowed the petitioner to file a rejoinder before the next hearing – The petitioner was also directed to submit proof of IGST payment through challans. The matter was listed for 02.08.2021 for further hearing.

Represented By:

Counsel for the Petitioner: Ruchir Bhatia, Advocate.

RELIABLE TRADERS v. PR. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH

RELIABLE TRADERS v. PR. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH

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