2025 (5) TMI 464

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....Harpreet Singh, SSC with Ms. Suhani Mathur and Mr. Jai Ahuja, Advocates. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 25399/2025 (for exemption) 2. Exemption allowed, subject to all just exceptions. 3. The application is disposed of. W.P.(C) 5569/2025 & CMAPPL. 25398/2025 4. The present petition has been filed under Article 226 and 227 of the Constitution of Ind....

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....9,13,246/- (Rs.14,56,623 as CGST and Rs. 14,56,623 as SGST); and further imposed penalties The relevant portions of the petition are set out below: "2. That the facts leading to filing of the present writ petition are stated, et seriatim, as under: - ii. During the course of investigation, the respondent no. 2 has blocked the ITC of Rs. 3,91,23,722/- [Rs. 1,95,61,861/- as CGST and Rs. 1,95,61....

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.... in the show cause notice. v. However, the learned Additional Commissioner, Central Tax, Delhi vide Order-in-Original vide Order-in-Original No. 204 /ADC/D.N./Bhavan Meena/2024-25 dated 04.02.2025 denied the ITC of Rs. 29,13,246/- (Rs.14,56,623 as CGST and Rs. 14,56,623 as SGST) and further imposed penalties on the petitioner. However, in DRC-07 the demand confirmed was Rs. 55,38,110/- (Rs. 14,....

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....ay be due to the allegation of the Petitioner being a non-existing firm. However, he concedes to the fact that there can be no doubt that the blocking is for a period of one year. 9. Heard the Parties. The relevant Rule 86 (A) (3) is set out herein below: "1 [Rule 86A : Conditions of use of amount available in electronic credit ledger xxxxxx (3) Such restriction shall cease to have effect....