SHRI SAI RAM ENTERPRIESES
Vs.
ADG, DGGI, GURUGRAM & ANR.
W.P.(C) 5438/2025 and CM APPL No. 24762/2025 & 24763/2025
HIGH COURT: Delhi
DATED: 28.04.2025
Court held credit ledger cannot be blocked beyond period of one year under Rule 86A of CGST Rules, 2017
E-credit ledger – Blocking of ITC for more than one year – Blocking due to allegation petitioner being non-existing firm – Rule 86(A)(3) states blocking period is of maximum one year – Invocation of Rule 86A
Held: Writ petition disposed – Blocking of ITC be lifted as it has been more than one year being independent of any other action taken by adjudicating authority .
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