Ms Garg Electronics vs. State Of Haryana And Others
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144 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-24053-2026 (O&M) Date of Decision: 05.08.2026 M/S GARG ELECTRONICS ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Vineet Kumar Jakhar, Advocate for the petitioner. Mr. Sourabh Goel, Addl. AG, Haryana. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
The petitioner is aggrieved by the blocking of its credit ledger of Input Tax Credit (ITC) without the issuance of any Show Cause Notice (SCN) or providing any opportunity of hearing.
Learned counsel for the petitioner has placed reliance upon the judgment passed by the Co-ordinate Bench of this Court in NB (2026) 38 Centax 49 (P&H).
Served with an advance copy of the petition, learned counsel for the revenue, on instructions from ETO Kanchan, Kaithal, submits that neither any opportunity of hearing has been given nor any SCN has been issued to the petitioner.
In view of the law laid down by this Court in NB International (supra), the repeated blocking of the credit ledger in such circumstances cannot be approved. RAHUL JOSHI 2026.08.07 17:18 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-24053-2026 (O&M)
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In that view of the matter, the instant writ petition is allowed in terms of NB International (supra).
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 05, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.07 17:18 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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.