|
Authority |
One liner |
|
2025(08)LCX0253
Delhi High Court
Goodluck Enterprises |
Procedural relief
granted—authority directed to decide the refund representation within
fixed timelines; merits left open. |
|
2025(07)LCX0259
Orissa High Court
Transtech Solution |
Disputed ITC blockages
involving alleged fraudulent availment must be resolved by GST
authorities—not by writ—after hearing. |
|
2025(07)LCX0189
Madras High Court
Arise Steels Private
Limited |
Once appeal is filed and
10% of tax is deposited, ITC blocking under Rule 86A must end |
|
2025(05)LCX0229
Supreme court of India
Raghav Agarwal |
The Supreme Court refused
interference under Article 136, reiterating the limited scope of SLP
jurisdiction. |
|
2025(04)LCX0670
Madras High Court
AJ Power Center |
Once adjudication under
Section 74 concludes, ITC blocking must be reviewed promptly under Rule
86A. |
|
2025(03)LCX0303
Karnataka High Court
A.M. Enterprise |
Department,
without providing independent or cogent reasons to believe and by
placing reliance upon reports of enforcement authority which is
impermissible in law, committed a grave and serious illegality in
passing the orders blocking the Electronic Credit Ledgers of the
Assessee by invoking Rule 86A of the CGST Rules. |
|
2025(02)LCX0186
Orissa High Court
Atulya Minerals |
Appropriate
recovery proceedings must be initiated by revenue, as otherwise the
blocking of ITC will automatically come to an end after a period of one
year, thereby making available to the dealer to debit in the electronic
ledger on availing available therein ITC. |
|
2024(12)LCX0518
Andhra Pradesh High Court
Suguna Sponge and Power Private Limited |
Blocking of ITC under
Rule 86A is valid even if credit isn’t available in the ledger, provided
reasons are recorded and authorization exists. |
|
2024(10)LCX0014
Karnataka High Court
The Lead Factory |
Order blocking
the Electronic Credit Ledger under Section 86A deserves to be quashed
due to lack of pre-decisional hearing and insufficient grounds for
blocking |
|
2024(09)LCX0035
Orissa High Court
Atulya Minerals |
Application to
unblock ITC u/r 86A(2) of CGST Rules is restored as authority fails to
provide reasons for rejecting the same and blocking the assessee's
entitlement to ITC. |
|
2024(01)LCX0487
Allahabad High Court
Amarnath Trading Company |
Revenue blocked
ITC for the reason that supplier was found to be non-existent due to non
awareness of Change of address of supplier, need to be unblocked. |
|
2023(09)LCX0013
Madras High Court
Tvl. New Royal Traders |
|
|
2022(07)LCX0086
Calcutta High Court
Basanta Kumar Shaw |
No requiremrnt to have
sufficient balance for purpose of blocking credit u/r 86A(1). |
|
2022(07)LCX0086
Calcutta High Court
Basanta Kumar Shaw |
No requiremrnt to have
sufficient balance for purpose of blocking credit u/r 86A(1). |
|
2021(07)LCX0157
Allahabad High Court
RM Dairy Products LLP |
|
