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Ganesh Agarwal Son Of Shri Naresh Prasad Agarwal vs. Union Of INDIA

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CW/7382/2024HC RajasthanGSTCNR RJHC02037067202419 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA2 pages

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Cause title — parties, addresses and appearances
[2025:RJ-JP:12464-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7382/2024 Ganesh Agarwal Son Of Shri Naresh Prasad Agarwal, Aged About 53 Years, Resident Of 1, Narasimha Dasari Lane, 60/61, N.s.c. Bose Road, Chennai- 600001 Proprietor Of M/s Silver And C.z. International, 398, Dhabhaiji Ka Khurra, Ramganj Bazar, Jaipur. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance No. 137, North Block, New Delhi- 110001. 2. The State Of Rajasthan, Through Principal Secretary, Ministry Of Finance, Secretariat, Jaipur. 3. The Chief Commissioner, State Goods And Services Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur. 4. The Assistant Commissioner-Ii, Circle-C, Enforcement Wing-Iii, Rajasthan, Jaipur. 5. The Deputy Commissioner, Circle-F, Jaipur-I, Jaipur. ----Respondents For Petitioner(s) : Mr. Alkesh Sharma with Mr. Ashish Agarwal and Mr. Yashasvi Sharma For Respondent(s) : Mr. R.D. Rastogi, ASG with Mr. Devesh Yadav and Mr. Rajat Sharma Mr. Sandeep Pathak with Mr. Palash Gupta Mr. Kartikeya Sharma for Mr. Sandeep Pathak,AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA

Order 19/03/2025

1.

This petition is filed aggrieved of E-mail dated 18.03.2024 informing the petitioner that input tax credit amounting to Rs.1,73,674/- has been blocked.

[2025:RJ-JP:12464-DB] (2 of 2) [CW-7382/2024]

2.

Under Rule 86A of the Central Goods and Services Tax Rules, 2017, the restriction on using the amount available in the electronic credit ledger shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.

3.

In the present case, one year has passed and the department has not produced anything before this Court that blockage is still continuing.

4.

The writ petition is disposed of as infructuous.

5.

Needless to say that the petitioner shall be at liberty to avail remedies in accordance with law for redressal of surviving grievances. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Simple Kumawat /64

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