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POONAWALLA FINCORP LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
J. K. Mittal
Vandana Mittal
Aashna Suri
Res. Counsel
Satyakam

Petitioner / Applicant

POONAWALLA FINCORP LIMITED

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Sep 15, 2023
Order No.

W.P.(C) 4687/2021 & CM APPL. 11218/2022

Citation

2023(9) TAXREPLY 8001
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner is, essentially, aggrieved by the blocking of its Input Tax Credit (hereafter ‘ITC’). 2. According to the petitioner, it was entitled to avail cumulative ITC amounting to Rs.2,30,35,228/- as on 01.07.2017 under the erstwhile Value Added Tax (hereafter ‘VAT’) regime. 3. The petitioner filed the requisite form (GST Tran-I) on 07.10.2017 for transition of the ITC as available under the VAT regime, to the GST regime on its roll out with effect from 01.07.2017. 4. The petitioner claims that on 13.07.2018, it found that a credit amounting to Rs.1,77,81,200/- had been blocked by the respondents in June, 2018. 5. According to the petitioner, there were no plausible reasons for blocking the petitioner’s ITC. It claims that its representatives made several visits to the GST officials in the month of July, 2018 to August, 2018, but could not ascertain the reason for blocking of the ITC. 6. The petitioner a....

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