Kj International vs. State Of Punjab And Another
Held
The High Court set aside the impugned order blocking the ITC. The Court directed that the blocked Input Tax Credit be unblocked forthwith.
Facts
The petitioner sought to quash an order blocking their Input Tax Credit (ITC) of Rs. 56,18,263/-. The petitioner had already filed appeals against the demand orders and deposited 10% of the total tax.
Key Issues
Whether the blocking of Input Tax Credit was justified, especially when appeals were filed and partial pre-deposit made.
Sections Cited
None explicitly mentioned as discussed in detail, but the context relates to blocking of ITC which is governed by CGST Act provisions.
AI-generated summary — verify with the full judgment below
2023:PHHC:109169-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 260 CWP-21195-2022 (O&M)
Date of decision:-22.08.2023 CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Mukul Singla, Advocate for the petitioner.
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
Ritu Bahri, J. (Oral) CM-11449-CWP-2023 Prayer in the application is for preponement of date of hearing of the main case.
No order is required to be passed in the application as the main case is already listed for today. CM is dismissed as having become infructuous Main case In the instant petition, petitioner seeks for quashing of order dated 26.08.2022 (Annexure P-8) whereby respondent No. 2 has blocked Input Tax Credit amounting to Rs.56,18,263/- lying in the electronic credit ledger of the petitioner.
Learned counsel for the respondent is not disputing the fact that pursuant to show cause notices, two orders dated 23.05.2023, confirming the total demand of ITC amounting to Rs. 56,18,263/- have been passed and the petitioner has also filed two appeals against POOJA
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.