M/S Rajasthan Steel And Agro Inds vs. Union Of INDIA And Others
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241-2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-17950-2024 (O&M) Date of Decision: 1st September, 2026. M/S. RAJASTHAN STEEL AND AGRO INDS.
.…...Petitioner(s) V/s UNION OF INDIA AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJESH GAUR
Present Mr. Sudhir Malhotra, Advocate, for the petitioner.
Mr. Sourabh Goel, Senior Standing Counsel, CBIC/UOI, with Ms. Himanshi Gautam, and Ms. Drishti Saraf, Advocates for the respondents-revenue
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ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The present Writ Petition questions the action of the respondent authorities in blocking the Credit Ledger of the petitioner under Rule 86A of the CGST Rules, 2017, on account of the retrospective cancellation of the GST registrations of the petitioner's suppliers.
It transpires that the orders cancelling the GST registrations of the concerned suppliers were put to challenge by such suppliers before this Hon'ble Court. The said Writ Petitions have since been allowed, and the impugned cancellation orders have been set aside.
In such view of the matter, the very foundation for the impugned action of blocking the petitioner's Credit Ledger no longer survives. Since the restriction imposed upon the petitioner was merely SURESH KUMAR 2026.09.03 15:50 I attest to the accuracy and integrity of this document
CWP-17950-2024 (O&M)
a consequential measure arising from the retrospective cancellation of the suppliers' registrations, and such cancellation has been negated, the grievance raised in the present Writ Petition stands redressed.
Accordingly, no further cause of action survives for adjudication in the present proceedings. The Writ Petition is, therefore, dismissed as having become infructuous.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[RAJESH GAUR] JUDGE
September 1, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.09.03 15:50 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.