Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)Case-LawsGSTThe HC affirmed the Single Judge’s order and dismissed the appeal, holding that the

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Petition dismissed as not maintainable; held collateral delay attempt, mala fide; petitioner ordered to pay Rs.2,00,000 costs

Petition dismissed as not maintainable; held collateral delay attempt, mala fide; petitioner ordered to pay Rs.2,00,000 costsCase-LawsGSTThe HC dismissed the petition as not maintainable and awarded costs of Rs.2,00,000 payable by the petitioner to the re

Petition dismissed as not maintainable; held collateral delay attempt, mala fide; petitioner ordered to pay Rs.2,00,000 costs
Case-Laws
GST
The HC dismissed the petition as not maintainable and awarded costs of Rs.2,00,000 payable by the petitioner to the respondent within four weeks. The court held the claim for release/provision of originals seized during searches was impermissible because identical relief had already been granted by the Apex Court and there is no allegation of non-co

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IGST cannot be separately levied on service element of composite supply when goods component already taxed – show cause quashed

IGST cannot be separately levied on service element of composite supply when goods component already taxed – show cause quashedCase-LawsGSTHC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of I

IGST cannot be separately levied on service element of composite supply when goods component already taxed – show cause quashed
Case-Laws
GST
HC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of IGST on a service component is impermissible where IGST has already been concomitantly imposed on the goods component of a composite supply. The HC, following the SC precedent, concluded that a tax treated by legislation as part of th

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Writ under Article 226 dismissed for excess ITC where suppliers' GSTR-1s not proven and procedural delay found

Writ under Article 226 dismissed for excess ITC where suppliers’ GSTR-1s not proven and procedural delay foundCase-LawsGSTThe HC dismissed the writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establis

Writ under Article 226 dismissed for excess ITC where suppliers' GSTR-1s not proven and procedural delay found
Case-Laws
GST
The HC dismissed the writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establish that suppliers filed requisite GSTR-1 for March 2019 and where no procedural infirmity in the impugned demand order was demonstrated. The Court found undue delay in institution and numbering of the petition, noting it was presented

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Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.

Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.Case-LawsGSTThe HC quashed consolidated show-cause notices issued by Respondent No.2 that clubbed multiple financial years for d

Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.
Case-Laws
GST
The HC quashed consolidated show-cause notices issued by Respondent No.2 that clubbed multiple financial years for demand of GST and reversal of alleged ineligible ITC, holding such consolidation to be without jurisdiction and a judicial overreach. The court reaffirmed the statutory limitation scheme under the CGST Act, 2017 – tax periods are tied

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Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8

Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8Case-LawsGSTThe HC held that the transactions constitute a composite supply under section 2(30) of the CGST Act, with

Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8
Case-Laws
GST
The HC held that the transactions constitute a composite supply under section 2(30) of the CGST Act, with the predominant element being a supply of services (photographic printing/processing) rather than transfer of goods; title to the digital images remains with the customers and the paper/ink are ancillary. Consequently, tax liability

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Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input credit

Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input creditCase-LawsGSTThe AAR dismissed the applicant’s advance ruling application as inadmissible and rejected it on grounds that an inv

Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input credit
Case-Laws
GST
The AAR dismissed the applicant's advance ruling application as inadmissible and rejected it on grounds that an investigation and antecedent show-cause proceedings by the revenue investigation unit were pending on the same questions, and the applicant failed to disclose issuance of the SCN, amounting to suppression of material facts. Under the st

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PM Modi lauds Andhra govt, IT Minister Nara Lokesh for GST savings campaign

PM Modi lauds Andhra govt, IT Minister Nara Lokesh for GST savings campaignGSTDated:- 16-10-2025PTIKurnool (Andhra Pradesh), Oct 16 (PTI) Prime Minister Narendra Modi on Thursday lauded the Andhra Pradesh government and IT Minister Nara Lokesh for the suc

PM Modi lauds Andhra govt, IT Minister Nara Lokesh for GST savings campaign
GST
Dated:- 16-10-2025
PTI
Kurnool (Andhra Pradesh), Oct 16 (PTI) Prime Minister Narendra Modi on Thursday lauded the Andhra Pradesh government and IT Minister Nara Lokesh for the successful 'Super GST Super Savings' campaign.
The GST Council recently approved a complete overhaul of the goods and services tax regime, slashing tax on several common use items, from hair oil to corn flakes and personal health

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Andhra reaping incremental benefits through 'double engine' govt: CM Naidu

Andhra reaping incremental benefits through ‘double engine’ govt: CM NaiduGSTDated:- 16-10-2025PTIKurnool (Andhra Pradesh), Oct 16 (PTI) Andhra Pradesh Chief Minister N Chandrababu Naidu on Thursday said that the state is reaping incremental benefits with

Andhra reaping incremental benefits through 'double engine' govt: CM Naidu
GST
Dated:- 16-10-2025
PTI
Kurnool (Andhra Pradesh), Oct 16 (PTI) Andhra Pradesh Chief Minister N Chandrababu Naidu on Thursday said that the state is reaping incremental benefits with the “double engine sarkar” (govt) of the NDA.
Addressing the 'Super GST Super Savings' public meeting attended by Prime Minister Narendra Modi in Kurnool, the chief minister noted that Andhra Pradesh is attracting the highest investments with the cooperation of PM Modi.
Referring to the savings accruing to people through the recent GST rejig, the CM said this is just the beginning as they will see many more benefits flowing through in the future.
The TDP supremo thanked

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of Andhra Pradesh made “super savings through Super Six (welfare) schemes and Super GST”.
Naidu told the PM that over 98,000 events were held in the southern state on GST reforms and promised to continue them beyond the Diwali festival.
Congratulating PM Modi for completing 25 years in office, Naidu reiterated that he is the right leader in the right place at the right time.
Naidu said India is very fortunate to have him (Modi) as the PM, who is working without rest or break, recalling his association with several other PMs.
He further said India commands respect globally, thanks to PM Modi.
Naidu also exuded confidence that India will emerge as the number one country by 2047 to become a superpower.
With the efforts of the PM, India

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CBI arrests Superintendent, CGST & Central Excise, Nashik while accepting a Bribe of Rs 5 lakh Cash of Rs. 19 Lakh Recovered during searches

CBI arrests Superintendent, CGST & Central Excise, Nashik while accepting a Bribe of Rs 5 lakh Cash of Rs. 19 Lakh Recovered during searchesGSTDated:- 16-10-2025The Central Bureau of Investigation (CBI) has arrested Superintendent, CGST & Central Excise,

CBI arrests Superintendent, CGST & Central Excise, Nashik while accepting a Bribe of Rs 5 lakh Cash of Rs. 19 Lakh Recovered during searches
GST
Dated:- 16-10-2025

The Central Bureau of Investigation (CBI) has arrested Superintendent, CGST & Central Excise, Nashik  Commissionerate, Nashik while accepting a bribe of Rs 5 lakh from the complainant.
 CBI registered the instant case on 14.10.2025 against the said accused on allegations that the accused initially demanded undu

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PM to inaugurate, lay foundation stone for projects worth Rs 13,430 cr in Andhra

PM to inaugurate, lay foundation stone for projects worth Rs 13,430 cr in AndhraGSTDated:- 16-10-2025PTIAmaravati, Oct 16 (PTI) Prime Minister Narendra Modi is scheduled to visit Andhra Pradesh on Thursday and participate in a host of programmes. He will

PM to inaugurate, lay foundation stone for projects worth Rs 13,430 cr in Andhra
GST
Dated:- 16-10-2025
PTI
Amaravati, Oct 16 (PTI) Prime Minister Narendra Modi is scheduled to visit Andhra Pradesh on Thursday and participate in a host of programmes. He will inaugurate and lay the foundation stone for projects worth Rs 13,430 crore.
The projects span across key sectors such as industry, power transmission, roads, railways, defence manufacturing, and petroleum and natural gas.
He will also participate in the “Super GST Super Savings” event in Kurnool.
Narendra Modi, in a post on X on Wednesday, said, “I will pray at the Sri Bhramaramba Mallikarjuna Swamy Varla Devasthanam in Srisailam,” on October 16.
“After that, I will be in Kurnool, where development projects worth over Rs 13,400 crores would be inaugurated or their foundation stones would be laid. These works cover sectors like power, railways, petroleum, defence, industries and more,” the prime minister said.
Accor

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l Area in Kadapa, with a total investment of over Rs 4,920 crore.
Jointly developed by the National Industrial Corridor Development and Implementation Trust (NICDIT) and Andhra Pradesh Industrial Infrastructure Corporation Ltd (APIIC), these modern multi-sectoral industrial hubs feature plug-and-play infrastructure and a walk-to-work concept.
These hubs are expected to attract Rs 21,000 crore in investments and generate approximately one lakh jobs, bolstering industrial development and global competitiveness in the Rayalaseema region of the southern state.
PM will also lay the foundation stone for the six-lane greenfield highway from Sabbavaram to Sheelanagar at a cost of over Rs 960 crore. This project aims to ease congestion in the port city of Visakhapatnam and facilitate trade and employment.
Further, PM will inaugurate the four-laning of Pileru-Kalur section road, widening from Kadapa – Nellore border to CS Puram and the four-lane Rail over Bridge (ROB) between Gudivada and Nu

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t Nimmaluru, Krishna district, established by Bharat Electronics Limited at an investment of around Rs 360 crore. During his recent visit to New Delhi, Chief Minister N Chandrababu Naidu extended the invitation to PM Modi for “Super GST – Super Savings” programme.
The GST Council recently approved a complete overhaul of the goods and services tax regime, slashing tax on several common use items, from hair oil to corn flakes and personal health and life insurance policies and umpteen others.
“The upcoming Super GST Super Savings event in Kurnool will celebrate the people's enthusiasm and appreciation for this forward-looking initiative, and I had the privilege of inviting him (PM Modi) to grace this event with his presence,” said Naidu in a recent social media post.
According to the TDP supremo, PM Modi will explain the benefits of the GST reforms to the people.
Naidu recently directed officials to make arrangements for the PM to lay the foundation for 'Drone City' as part of his vi

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Third-party disclosure demands require mandatory Section 11 compliance; Sections 8(1)(j) and 11 read conjunctively; Section 158(1) not absolute

Third-party disclosure demands require mandatory Section 11 compliance; Sections 8(1)(j) and 11 read conjunctively; Section 158(1) not absoluteCase-LawsGSTThe HC dismissed the writ petition, holding that disclosure requests implicating third-party informa

Third-party disclosure demands require mandatory Section 11 compliance; Sections 8(1)(j) and 11 read conjunctively; Section 158(1) not absolute
Case-Laws
GST
The HC dismissed the writ petition, holding that disclosure requests implicating third-party information require mandatory compliance with Section 11 of the RTI Act and that Sections 8 and 11 must be read conjunctively; information prima facie constituting personal or confidential third-party data attracts the protections of Sectio

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Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts

Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amountsCase-LawsGSTThe HC allowed the challenge to the rectification order in part and set aside the impugned demand in

Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts
Case-Laws
GST
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of

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Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts

Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amountsCase-LawsGSTThe HC allowed the challenge to the rectification order in part and set aside the impugned demand in

Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts
Case-Laws
GST
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
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GST registration revived conditionally upon full tax, interest, late fee and penalty payment; s.30 and s.107 time bars

GST registration revived conditionally upon full tax, interest, late fee and penalty payment; s.30 and s.107 time barsCase-LawsGSTThe HC set aside the cancellation order dated 17.6.2023 and directed respondents to revive the petitioner’s GST registration

GST registration revived conditionally upon full tax, interest, late fee and penalty payment; s.30 and s.107 time bars
Case-Laws
GST
The HC set aside the cancellation order dated 17.6.2023 and directed respondents to revive the petitioner's GST registration to its original status and number, subject to payment of the entire tax liability for the relevant period together with interest, late fee and penalty, to be deposited by 15.11.2025 via a portal respondents shall provide. The court h

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Writ petition dismissed as premature; no order to restore blocked electronic input tax credit pending ongoing investigation

Writ petition dismissed as premature; no order to restore blocked electronic input tax credit pending ongoing investigationCase-LawsGSTHC dismissed the writ petition as misconceived and premature, declining to exercise extraordinary jurisdiction where sta

Writ petition dismissed as premature; no order to restore blocked electronic input tax credit pending ongoing investigation
Case-Laws
GST
HC dismissed the writ petition as misconceived and premature, declining to exercise extraordinary jurisdiction where statutory authorities remain seised of ongoing investigation into transactions between the petitioner and the named suppliers. The court refused to make factual findings or to issue a mandamus directing unblocking of the electronic cred

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