M/S. Hindustan Steel, Thr. Partner, Habib Daud Memon, Chandrapur v. State of Maha., Dept. of Goods and Services Tax, Thr. Jt. Commissioner of State Tax and Anr.
Case brief
What is this about?
GST input tax credit blocking; Electronic Credit Ledger (ECL) blocked without notice/opportunity of hearing; non-speaking order; Rs.1,40,25,630/- blocked for GSTIN 27AAIFH5902J1Z9; account unblocked pending petition; Dee Vee Projects Ltd. v. Government of Maharashtra relied on; disciplinary inquiry against Deputy Commissioner directed; M/s. Hindustan Steel v. State of Maharashtra; Bombay High Court Nagpur Bench; Writ Petition No. 2239 of 2025; decided 26-09-2025.
What did the court decide?
Petition disposed of with directions: respondent No.1 to inquire into the blocking of the petitioner's Electronic Credit Ledger and to take action against the erring officer(s), including respondent No.2, after giving an opportunity of hearing, with disciplinary consequences under the applicable service rules if the conduct warrants; the order of unblocking the account tendered by the learned AGP was taken on record.