Nb International v. Commissioner, Central Goods And Services Tax And Others

-1-

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH Date of Decision: 28.11.2025

  ..... Petitioner


 

 

 




..... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE
 
 

Present:

Mr. Aman Bansal, Advocate and Mr. Bharat Jain, Advocate for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel for the respondents.







 









 
 
 

  

 



 

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3.

It is further stated that on 21.11.2023, it was only Rs.55,01,203/- which was available in the credit ledger. Therefore, there was blocking in the negative. The amount of ITC to the extent of negative balance was unblocked as per intimation dated 16.02.2024.

4.

Learned counsel for petitioner submits that in terms of Rule 86A(3) CGST Rules, ITC can be blocked only for a period of one year, however,

-3respondent No.2 yet again on 05.12.2023 blocked the ITC to the tune of Rs.82,50,038/- in petitioner's ECL and for the same reason i.e. regarding investigation with respect to M/s M.S. Trading Co. No further proceedings have been initiated against the petitioner. Reliance is placed upon judgment of Hon'ble the Supreme Court in


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5.

Learned counsel for respondents has opposed the writ petition while submitting that petitioner has availed ineligible ITC fraudulently on the basis of invoices issued by one M/s M.S. Trading Co. which was found nonoperational at the registered address. It is in view thereof that ITC of petitioner was blocked in accordance with Rule 86A of 2017 Rules. Learned counsel for respondents submits that / 


 
 
 
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We have heard learned counsel for the parties and perused the file with their assistance.

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