𝐆𝐒𝐓 𝐝𝐞𝐜𝐢𝐬𝐢𝐨𝐧 𝐛𝐲 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 𝐨𝐟 𝐌𝐚𝐝𝐫𝐚𝐬

𝐂𝐨𝐮𝐫𝐭 𝐔𝐩𝐡𝐨𝐥𝐝𝐬 𝐈𝐧𝐩𝐮𝐭 𝐓𝐚𝐱 𝐂𝐫𝐞𝐝𝐢𝐭 𝐁𝐥𝐨𝐜𝐤𝐢𝐧𝐠 𝐃𝐮𝐞 𝐭𝐨 𝐓𝐫𝐚𝐧𝐬𝐚𝐜𝐭𝐢𝐨𝐧𝐬 𝐰𝐢𝐭𝐡 𝐍𝐨𝐧-𝐄𝐱𝐢𝐬𝐭𝐞𝐧𝐭 𝐏𝐚𝐫𝐭𝐲

Facts: - The petitioner, a wholesale dealer in stainless steel, purchased products from M/s Kiran Distributors, non-existent party. Initially, the CGST authorities blocked the petitioner’s Input Tax Credit of Rs. 18,49,230/- but later unblocked it. The State GST authorities then blocked a sum of Rs. 67,75,144/- under Rule 86A of the TNGST Rules,2017. The petitioners argue that this new blocking is incorrect and has cited a previous court decision to support their case.

Decision: - The court decided not to interfere with the State GST authorities blocking of Rs 67,75,144/- in Input Tax Credit. The court stated that the previous Punjab and Haryana High Court decision cited by the petitioner is not relevant to this case. The petitioner is allowed to challenge this decision before an Appellant Authority.