M/s Shreyash Retail Private Limited v. The Assistant Commissioner of State Tax & Another

The petitioner, M/s Shreyash Retail Private Limited, filed a writ petition before the Punjab & Haryana High Court challenging the action of the State Tax Department in blocking the Input Tax Credit (ITC) lying in its Electronic Credit Ledger.

The petitioner received an email dated 13.01.2026 informing it that its ITC had been blocked. However, according to the petitioner, no formal order had been passed by the competent authority before imposing such restriction.