Ms Flipkart INDIA Private Limited vs. The Assistant Commissioner Of State Tax Excise And Taxation Department And Another
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CWP-35386-2025(O&M) -1- 253 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-35386-2025(O&M)
Date of decision: 21.07.2026 M/S FLIPKART INDIA PRIVATE LIMITED ...Petitioner Vs. THE ASSISTANT COMMISSIONER OF STATE TAX EXCISE AND TAXATION DEPARTMENT AND ANOTHER
...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present:- Mr. Tarun Gulati, Senior Advocate with Mr. Kumar Visalaksh, Advocate Mr. Arihant Tatar, Advocate Mr. Abhinav Sood, Advocate Mr. Ajitesh Dayal, Advocate Ms. Palavi Ramidi, Advocate and Ms. Mehndi, Singhal, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab.
*** ASHWANI KUMAR MISHRA
, A.C.J. (Oral)
The petitioner had initially challenged a notice whereby the Input Tax Credit (ITC) of the petitioner was blocked. During the pendency of the writ, a show cause notice has been issued, which has resulted in issuance of a demand notice. The adjudication made vide the order-in-original and the demand notice have been put to challenge in an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, which is pending. The petitioner also complied with the statutory requirement of pre-deposit of 10% of the demand under dispute, as prescribed in Section 107(6) of the Act of 2017. Undisputedly, the appeal has been entertained. Once that be so, under 2026.07.23 16:20 I attest to the accuracy and integrity of this document
CWP-35386-2025(O&M) -2- the statutory scheme, no demand can be pressed against the petitioner’s interest.
Learned Senior counsel states that the blocking of the petitioner’s Input Tax Credit, therefore, ought to be recalled forthwith as per Annexure P-1. 3. Learned State counsel, on the basis of instructions received from Sh. Kanwar Vir Singh, State Tax Officer, Assistant Commissioner State Tax (ACST), LDH-5 and Mr. Manohar Singh, ACST, makes a statement that the blockage of the petitioner's ITC will be revoked within two weeks. This sufficiently protects the petitioner.
Leaving all other grievances open for examination in the pending appeal, this petition is disposed of.
Pending application(s), if any, stand(s) disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 21.07.2026 JUDGE neeraj Whether speaking/reasoned : Yes No Whether Reportable : Yes No 2026.07.23 16:20 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.