M/s Gheru Lal Bal Chand v. State of Haryana & Another

The case of M/s Gheru Lal Bal Chand v. State of Haryana & Another is a landmark judgment of the Punjab and Haryana High Court concerning the constitutional validity of Section 8(3) of the Haryana Value Added Tax Act, 2003 (HVAT Act) and Rules 20(1) and 20(4) of the Haryana Value Added Tax Rules, 2003, which governed the grant of Input Tax Credit (ITC).

The judgment arose from a batch of twenty-six writ petitions involving a common question of law, namely, whether a bona fide purchasing dealer could be denied Input Tax Credit solely because the selling dealer failed to deposit the tax collected into the Government treasury.