M/s Shreyash Retail Private Limited v. The Assistant Commissioner of State Tax & Another
Punjab & Haryana High Court | DECISION
ANAYLITICAL VIDEO:
INTRODUCTION
The petitioner, M/s Shreyash Retail Private Limited, approached the Punjab & Haryana High Court challenging the action of the State Tax Department in blocking the Input Tax Credit (ITC) available in its Electronic Credit Ledger.
The blocking of the ITC was communicated to the petitioner merely through an email dated 13.01.2026. According to the petitioner, no formal order had been passed by the competent authority before restricting the utilization of the ITC.
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