KING ENTERPRISES v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
KING ENTERPRISES
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 5094 of 2025 dated 18.11.2025
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
Negative blocking of e-credit ledger – Respondent contended Rule 86A creates lien without actual recovery – Court followed decision in Rawman Metal & Alloyes(2025) wherein held negative blocking ultra vires Rule 86A – Held: Writ partially allowed – Order quashed – Department to restrict blocking and unblock ITC exceeding that sum within 15 days.
Represented By:
Counsel for the Petitioner: Makarand Joshi, (through VC), with Shamiyana H, i/b, Max Legal
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