M/S SHREYASH RETAIL PRIVATE LIMITED vs THE ASSISTANT COMMISSIONER OF STATE TAX MOHALI 1 AND ANR

CWP-14419-2026 (O&M) Sr. No.229 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14419-2026 (O&M) Date of Decision : 12.05.2026 M/s Shreyash Retail Private Limited …Petitioner Versus The Assistant Commissioner of State Tax and another…Respondents CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Kumar Vislaksha, Advocate (through video conferencing) Mr. Abhinav Sood, Advocate, Mr. Ajitesh Dayal, Advocate for the petitioner. Mr. Saurabh Kapoor, Additional Advocate General, Punjab *** DEEPAK SIBAL, J. (Oral) This petition is directed against the blocking of the petitioner’s input tax credit conveyed to the petitioner through email dated 13.01.2026 (Annexure P-1) on the ground that the petitioner’s input tax credit has been blocked without passing any order. 2. Learned counsel for the parties have been heard. 3. Rule 86A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘the Rules’) clearly provides that the Commissioner or an officer authorized by him in this regard, not below the rank of Assistant Commissioner, can block an assessee’s ITC available in the assessee’s electronic credit ledger but only when su