𝐓𝐨𝐩 𝟓 𝐉𝐮𝐝𝐠𝐞𝐦𝐞𝐧𝐭𝐬 𝐢𝐧 𝐒𝐞𝐜𝐭𝐢𝐨𝐧 𝟔𝟔(𝐀𝐮𝐝𝐢𝐭) 𝐂𝐚𝐬𝐞𝐬: 𝐏𝐫𝐞𝐜𝐞𝐝𝐞𝐧𝐭𝐬 𝐒𝐡𝐚𝐩𝐢𝐧𝐠 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧 𝐂𝐨𝐦𝐩𝐥𝐢𝐚𝐧𝐜𝐞

1. Larsen & Toubro Ltd. - High Court of Delhi
(2014) 73 VST 190

The Delhi High Court ruled that under the Delhi VAT Act, the Commissioner must notify and hear the assessee before a special audit.

2. Aryan Tradelink - High Court Karnataka
(2021) 128 taxmann 268

The court ruled that blocking the petitioner's electronic credit ledger beyond one year is impermissible under Rule 86A(3) of the CGST Rules, 2017, and ordered its immediate restoration.

3. Best Crop Science LLP - High Court Allahabad
(2022) 137 taxmann 260

The court ruled that the order blocking the taxpayer's Input Tax Credit expired on July 9, 2021, and disposed of the petition, allowing further legal actions as needed

4. Ambika Creation - High Court Gujarat
(2022) 137 taxmann 84

The court directed the Tax Authority to unblock the Electronic Credit Ledger after the one-year statutory period elapsed, holding the authority liable for any losses incurred by the taxpayer during the delay.

5. Barmecha Texfab (P.) Ltd. - High Court Gujarat
(2022) 137 taxmann20

The High Court directed the tax authority to unblock the petitioner's Electronic Credit Ledger, noting the one-year statutory period had elapsed, warning of personal liability for future delays.