Disposed¶22

M/S Bharat Steels and Ors. v. State of Punjab and Others

Punjab & Haryana HC18 Aug 2025CWP/6880/2022

Case brief

AI extract

What is this about?

Bharat Steels v State of Punjab, CWP-6880-2022, High Court of Punjab and Haryana at Chandigarh, decided 18.08.2025 - writ petition disposed as infructuous; blocking of Input Tax Credit (ITC); notices dated 23.02.2021, 19.03.2021 and 11.10.2021; unblocking order dated 28.03.2022; statutory period of one year; liberty to file application within four weeks; no representation for petitioners; Saurabh Kapoor, Addl. A.G. Punjab for respondents.

What did the court decide?

Liberty to the petitioners to file an appropriate application within four weeks, in case any incorrect fact has been placed before the Court. ¶22

M/S Bharat Steels and Ors. Vs State of Punjab and Others — Punjab & Haryana HC (2025) — LawSathi Research

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CWP-6880-2022

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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Sr. No.227

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CWP-6880-2022 Date of Decision: 18.08.2025

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M/S BHARAT STEELS AND ORS.

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...Petitioners

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Versus

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STATE OF PUNJAB AND OTHERS

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.....Respondents

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CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE PARMOD GOYAL

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Present:None for the petitioners.

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Mr. Saurabh Kapoor, Addl. A.G. Punjab.

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LISA GILL, J.

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Prayer in this writ petition is for quashing notices dated 23.02.2021, 19.03.2021 and 11.10.2021 blocking the Input Tax Credit (ITC) of petitioner.

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There is no representation on behalf of the petitioners.

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However, learned counsel for respondents submits that grievance of petitioner is on account of blocking of ITC. This, writ petition is rendered infructuous as the ITC was unblocked vide order dated 28.03.2022 upon the statutory period of one year coming to an end. Reference has been made to reply to para No.9 of the writ petition filed on behalf of respondents No.1 to 3 and 5.

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In view of the specific stand of respondents, we do not find any justification for continuation of present proceedings.

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Anu 2025.08.26 10:05 I attest to the accuracy and authenticity of this document Chandigarh

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CWP-6880-2022 2

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Writ petition is accordingly disposed of as infructuous with liberty to the petitioners to file appropriate application within four weeks, in case any incorrect fact has been placed before us.

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(LISA GILL) JUDGE

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(PARMOD GOYAL) JUDGE

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18.08.2025

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Anu

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