High Court of Rajasthan20 August 2026

Jagdish Prasad Agrawal v. Union of India

For assessee

D.B. CIVIL WRIT PETITION NO. 12026 OF 2025

The ruling in brief

Where petition challenged respondents' blocking of ITC credited in electronic credit ledger for noncompliance with Rule 86A, alleging absence of recorded reasons and precondition satisfaction, and ledger subsequently became unblocked by operation of law during proceedings, since mandatory requirements of Rule 86A were not complied and substantive relief was spent, petition was disposed with a caution of future liability for noncompliance

Provisions considered

Rule 86A, read with rule 86, of Central Goods and Services Tax Rules, 2017/Rajasthan Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Jagdish Prasad Agrawal v. Union of India

The ruling in brief

Provisions considered

Jagdish Prasad Agrawal v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Metal Trade Incorporation v. State Tax Officer

NCC Ltd. v. Union Territory of J & K

V.V. Iron Steel Company (P.) Ltd. v. Assistant Commissioner, Central GST and Central Excise

Read the full analysis