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High Court of DelhiW.P.(C)/3652/2024

Lipika Tech Private Limited v. Union Of India & ORS.

2024-12-02Hon'Ble Mr. Justice Yashwant Varma,Hon'Ble Mr. Justice Dharmesh Sharma2 pages

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3652/2024 & CM APPL. 15105/2024 (Interim Relief) LIPIKA TECH PRIVATE LIMITED .....Petitioner Through:

Mr. Jatin Harjai and Mr. Mohit Kumar Soni, Advs.

versus UNION OF INDIA & ORS.

.....Respondents Through:

Mr. Ajay Jain, SPC along with Ms.

Bijay Lakshmi, Mr.

Krishna Sharma, Mr. Manoj Gautam, Mr. M.N. Mishra and Mr. Manoj Sharma, Advs. for R-1.

Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv for R-2.

Mr. Aakarsh Srivastava, SC along with Mr. Anand Pandey, Adv. for R-3 & R-4.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 02.12.2024 1.

We take note of the challenge which stood raised to the blocking of the Electronic Credit Ledger ["ECL"] of the petitioner by the respondents, referable to Rule 86A of the Central Goods and Services Tax Rules, 2017 ["Rules"].

2.

The blocking itself was done on 08 December 2023 and would thus expire upon a period of one year coming to an end, in terms of the said Rule.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/12/2024 at 12:54:15

3.

In view of the aforesaid, and since the restriction on the ECL itself would not survive post 08 December 2024, we find no justification to examine the challenge to the validity of Rule 86A that is raised in the writ petition, and which is otherwise left open to be examined in an appropriate case, if so chosen and advised. 4.

Upon the expiry of the period of one year on 08 December 2024, the respondents shall be obliged to take appropriate remedial action.

5.

Subject to the aforesaid observations, this writ petition shall stand disposed of.

YASHWANT VARMA, J DHARMESH SHARMA, J DECEMBER 02, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/12/2024 at 12:54:15