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Prem Colour Chem PVT LTD vs. The Union Of INDIA And Ors

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W.P.(C)/1158/2025HC DelhiGSTCNR DLHC01003678202519 September 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages

% 19.09.2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed by the Petitioner, inter alia, seeking appropriate directions for unblocking the Input Tax Credit (hereinafter, ‘ITC’) in Electronic Cash Ledger (hereinafter, ‘ECL’) of the Petitioner to the tune of Rs.4,17,19,711/-. The prayer in this petition is as under: “This Hon’ble Court be pleased to quash/ set aside the impugned e-mail dated 30/01/2024 for Block of ITC Rs. 4,17,19,711/- (IGST Rs. 1,39,06,571/-, CGST Rs.1,39,06,570/- & SGST Rs. 1,39,06,570/-) of Electronic Credit Ledger of petitioner. Blocked by Shri/Mr/Ms10050210, Deputy Commissioner,ZK0103, Admn. State, however email received from CGST Division-Mandoli.”

3.

The email blocking the ITC of the Petitioner was issued on 30th January, 2024. Notice was issued in this matter previously on 30th January, 2025 and This is a digitally signed order. 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 24/09/2025 at 13:04:05

today, on behalf of the Department, the ITC in the ECL is stated to have been unblocked and the screenshot of the same is placed on record. The said screenshot is captured below:

4.

In view of the above, no further orders are called for in this petition. If the petitioner is not satisfied with the unblocking of the ITC, it is free to revive the present petition.

5.

The writ petition is disposed of in the aforesaid terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 19, 2025/kk/ss/dg This is a digitally signed order. 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 24/09/2025 at 13:04:05

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.