Hemang Bipin Varaiya Vs State of Maharashtra & Ors
Date: March 17, 2026
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): G. S. KULKARNI & AARTI SATHE
Subject Matter
Negative Blocking of Electronic Credit Ledger Under Rule 86A is Impermissible
Summary
The petition challenging the blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules was allowed by the High Court. The Court held that negative blocking of the Electronic Credit Ledger (ECL) is beyond the ambit of Rule 86A, as it applies…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This petition under Article 226 of the Constitution is filed praying for the following substantive reliefs: a. This Hon’ble Court be pleased to issue any appropriate Writ or Order or direction under Article 226 of the Constitution of India thereby calling for relevant record and proceedings from the office of respondent No.3 and after going t…