M/S Shyam Sundar Strips vs. Union Of INDIA And Others
Held
The Court held that the blocking of input tax credit under Rule 86A must be based on specific reasons and recorded in writing. The Court found that the impugned orders lacked such justification and were therefore unsustainable.
Facts
The petitions challenge the blocking of input tax credit in the electronic credit ledger. The petitioners claim that the blocking was done without proper reasons or adherence to prescribed procedures.
Key Issues
Whether the blocking of input tax credit under Rule 86A of the CGST Rules was done in accordance with the law and with valid reasons.
Sections Cited
Section 49, Rule 86A
AI-generated summary — verify with the full judgment below
SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document
-2- CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) CWP Number Title Negative Input Tax Credit Amount Entry Dated Annexure 23675/2025 Rs.34,43,946/- 05.12.2024 P-7 29809/2025 Rs.67,82,734/- 01.09.2025 P-4 19005/2025 Rs.16,49020/- 12.06.2025 P-2 SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document
-3- CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document
-4- CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document
-5- CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document
-6- CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) section 49 prescribed section 37 section 41 section 39 prescribed SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document
-7- CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) section 39 section 37 SUNIL 2025
The judgment continues below.
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