2025-VIL-1152-MAD
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SGST High Court Cases

GST - Blocking of Electronic Credit Ledger on the ground on the ground of purchases from non-existent dealer - Issue of notices on the ground that the petitioner had availed input tax credit on the basis of invoices raised by non-existing dealers - Whether the respondents were justified in blocking the Electronic Credit Ledger of the petitioner – HELD - The Delhi High Court, in its order in the case of Karuna Rajendra Ringshia vs Commissioner of CGST & Ors., had held that the respondents were entitled to proceed under Sections 73 and 74 of the GST enactments for determination of the amount due, and that Rule 86A(1) of the Rules did not contemplate an order, the effect of which is to require a taxpayer to replenish his Electronic Credit Ledger with valid availment of ITC, to the extent of ITC used in the past - Since the matter would require further consideration, and considering the fact that petitioner is required to discharge tax liabilities to the extent of Rs.23,75,480.00 for the given period, there shall be a partial stay of the impugned order, limited to 50% of the petitioner's aforesaid tax liability - The petitioner is allowed to debit a sum of Rs.11,87,740/- alone from the blocked credit and required to replenish the said blocked credit before the next due date for payment of tax for the ensuing month. The respondents to pass orders under Rule 86A and under Sections 73/74 of the GST enactments, as the case may be, within a period of 30 days - The writ petition is disposed of
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