Nominal IndexBHAGWANT MANN AND ANOTHER v. U.T. CHANDIGARH 2025 LiveLaw (PH) 460RAMANDEEP SINGH BAINS AND OTHERS v. BHAKRA BEAS MANAGEMENT BOARD AND OTHERS 2025 LiveLaw (PH) 461Vishal Kandwal v. State of Haryana and ors. 2025 LiveLaw (PH) 462National Insurance Company Limited v. Satbir and Others 2025 LiveLaw (PH) 463Sandeep Singh Attal @ Sandvi v. State of Punjab 2025 LiveLaw (PH)...
Nominal Index
BHAGWANT MANN AND ANOTHER v. U.T. CHANDIGARH 2025 LiveLaw (PH) 460
RAMANDEEP SINGH BAINS AND OTHERS v. BHAKRA BEAS MANAGEMENT BOARD AND OTHERS 2025 LiveLaw (PH) 461
Vishal Kandwal v. State of Haryana and ors. 2025 LiveLaw (PH) 462
National Insurance Company Limited v. Satbir and Others 2025 LiveLaw (PH) 463
Sandeep Singh Attal @ Sandvi v. State of Punjab 2025 LiveLaw (PH) 464
GAGANDEEP SINGH AND OTHERS VS STATE OF PUNJAB AND ORS 2025 LiveLaw (PH) 465
Mohan Lal v. The State of Punjab and others 2025 LiveLaw (PH) 466
Bikram Singh Majithia v. State of Punjab 2025 LiveLaw (PH) 467
XXX v. XXX 2025 LiveLaw (PH) 468
HARCHARAN SINGH BHULLAR V/S UNION OF INDIA AND OTHERS 2025 LiveLaw (PH) 469
NB INTERNATIONAL v. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND OTHERS 2025 LiveLaw (PH) 470
Dr. Janvi v. State of Punjab 2025 LiveLaw (PH) 471
kamlesh Rani v. Sanjeev 2025 LiveLaw (PH) 472
GURSEWAK SINGH v. STATE OF PUNJAB AND OTHERS 2025 LiveLaw (PH) 473
GURMEJ SINGH v. UNION OF INDIA AND ANOTHER 2025 LiveLaw (PH) 474
Daljit Singh Grewal alias Bhola and others v. State of Punjab and others 2025 LiveLaw (PH) 475
Gurcharan Dass and others v. State of Haryana and others 2025 LiveLaw (PH) 476
Rajesh Kumar Giri and others v. Union of India and others 2025 LiveLaw (PH) 477
MMTC LTD. v. STATEOF HARYANAANDORS. 2025 LiveLaw (PH) 478
STATE BANK OF INDIA v. SUB REGISTRAR, SUB TEHSIL NIGHDU KARNAL AND OTHERS 2025 LiveLaw (PH) 479
KRISHNA DEVI v. STATE OF HARYANA AND ORS 2025 LiveLaw (PH) 480
Akash Walia v. State of Haryana and another 2025 LiveLaw (PH) 481
Mohd. Arif and others v. State of Haryana and another 2025 LiveLaw (PH) 482
Parkash Singh Marwah v. State of UT Chandigarh & Ors. 2025 LiveLaw (PH) 483
BHIM SINGH v. STATE OF HARYANA AND ORS 2025 LiveLaw (PH) 484
Pawan Kumar v. State of U.T. Chandigarh2025 LiveLaw (PH) 485
Ashok Kumar Yadav v. Central Bureau of Investigation, Chandigarh 2025 LiveLaw (PH) 486
XXXX v. XXXX 2025 LiveLaw (PH) 487
Amritpal Singh v. Union of India & Others 2025 LiveLaw (PH) 488
Municipal Corporation, Jalandhar v. M/s JITF Urban Waste Management 2025 LiveLaw (PH) 489
Ram Lubhaya and others v. State of Punjab and another 2025 LiveLaw (PH) 490
State of Haryana v. Ashok Kumar 2025 LiveLaw (PH) 491
D.Y PATIL VIDYAPEETH AND OTHERS V. STATE OF PUNJAB AND ANOTHER 2025 LiveLaw (PH) 492
Sukhwinder Kaur v. State of Punjab and others 2025 LiveLaw (PH) 493
Ram Lal Mahendru v. State of Haryana and others 2025 LiveLaw (PH) 494
Karan Paul v. KPH Dream Cricket Private Limited & Ors. 2025 LiveLaw (PH) 496
M/s Garg Furnance Limited Vs. Union of India & Ors. 2025 LiveLaw (PH) 497
Reports
High Court Quashes Rioting FIR Against Punjab CM Bhagwant Mann, AAP Leaders Over 2020 Protest
Title: BHAGWANT MANN AND ANOTHER v. U.T. CHANDIGARH
Citation: 2025 LiveLaw (PH) 460
The Punjab & Haryana High Court has quashed an FIR and all consequential proceedings against several Aam Aadmi Party (AAP) leaders including Punjab CM Bhagwant Mann arising from a 2020 protest in Chandigarh during Congress government, holding that no prima facie case existed against them and that the alleged offences under the IPC were not made out.
Title: RAMANDEEP SINGH BAINS AND OTHERS v. BHAKRA BEAS MANAGEMENT BOARD AND OTHERS
Citation: 2025 LiveLaw (PH) 461
The Punjab & Haryana High Court has disposed of a writ petition challenging the Bhakra Beas Management Board's (BBMB) July 2025 communication inviting applications for the post of Secretary, after the respondents informed the Court that the impugned orders had been withdrawn.
Title: Vishal Kandwal v. State of Haryana and ors.
Citation: 2025 LiveLaw (PH) 462
The Punjab & Haryana High Court has come down heavily on the Haryana Shahari Vikas Pradhikaran (HSVP) for arbitrarily cancelling plot allotments made through an e-auction and refunding the entire consideration without notice, reason or any speaking order. Terming the action “unjustified, arbitrary and a clear example of mala fide”, the Court has directed restoration of allotments and imposed costs of ₹1 lakh in each petition on HSVP.
Title: National Insurance Company Limited v. Satbir and Others
Citation: 2025 LiveLaw (PH) 463
The Punjab & Haryana High Court has dismissed an appeal filed by an Insurance Company challenging a 2003 award of the Motor Accident Claims Tribunal (MACT), Jind, which had fastened liability upon the insurer without granting recovery rights.
The insurer sought recovery rights on the ground that the driver of the offending vehicle did not possess a valid driving licence on the date of the accident.
Title: Sandeep Singh Attal @ Sandvi v. State of Punjab
Citation: 2025 LiveLaw (PH) 464
In a significant order addressing allegations of hate speech and communal provocation, the Punjab & Haryana High Court has dismissed a petition seeking anticipatory bail of a journalist accused of spreading inflammatory statements against Purvanchal Community and migrant labours.
GAGANDEEP SINGH AND OTHERS VS STATE OF PUNJAB AND ORS
Citation: 2025 LiveLaw (PH) 465
The Punjab & Haryana High Court has stayed the operation of directions issued by the Punjab State & Chandigarh (UT) Human Rights Commission, observing that the Commission had “travelled beyond its brief” by ordering executive authorities to take coercive action rather than issuing mere recommendations as mandated under the Protection of Human Rights Act, 1993.
Title: Mohan Lal v. The State of Punjab and others
Citation: 2025 LiveLaw (PH) 466
The Punjab & Haryana High Court has directed the State Government to pay ₹5 lakh as lump-sum compensation to a former Earth Work Mistri of the Anandpur Sahib Hydel Project (ASHP), whose plea for absorption in government service remained unaddressed for decades despite explicit judicial directions
Punjab & Haryana High Court Dismisses Former Cabinet Minister Bikram Singh Majithia's Bail Plea
Title: Bikram Singh Majithia v. State of Punjab
Citation: 2025 LiveLaw (PH) 467
The Punjab & Haryana High Court dismissed the regular bail petition filed by a former Cabinet Minister of Punjab in a corruption case involving alleged accumulation of over ₹540 crore in disproportionate assets, holding that the accusations reveal a deep-rooted economic conspiracy, extensive money-laundering channels, and ongoing investigation with significant international financial trails.
Title: XXX v. XXX
Citation: 2025 LiveLaw (PH) 468
The Punjab & Haryana High Court has held a husband guilty of civil contempt for contracting a second marriage during the pendency of his wife's appeal against the divorce decree—an act done despite the High Court's stay order and in violation of Section 15 of the Hindu Marriage Act, 1955.
Title: HARCHARAN SINGH BHULLAR V/S UNION OF INDIA AND OTHERS
Citation: 2025 LiveLaw (PH) 469
The Punjab and Haryana High Court on Thursday declined to grant interim release to DIG Harcharan Singh Bhullar in the corruption case registered by the CBI, observing that the relief sought was virtually identical to the final adjudication of the matter.
Title: NB INTERNATIONAL v. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND OTHERS
Citation: 2025 LiveLaw (PH) 470
Holding that the tax authorities cannot indefinitely freeze Input Tax Credit (ITC) by repeatedly invoking the same allegations, the Punjab & Haryana High Court has ruled that blocking ITC beyond the statutory one-year period—without any fresh material or further proceedings—is “clearly unsustainable.”
Title: Dr. Janvi v. State of Punjab
Citation: 2025 LiveLaw (PH) 471
The Punjab & Haryana High Court has dismissed a writ petition challenging the Punjab Government's circular, which mandates that Punjab Civil Medical Services (PCMS) doctors must complete at least one year of service before being permitted to pursue postgraduate (PG) medical courses under the non-incentive category.
Justice Ashwani Kumar Mishra and Justice Rohit Kapoor said, "Though we find substance in the contention of the petitioner that ultimate oblect is to equip the department with better doctors but] considerations like rendering service to the department for some period cannot be said to be wholly without an purpose or irrational. It otherwise remains in the realm of policy of the State to require a minimum length of service and as we find that such policy cannot be termed to be irrational, we would not be justified in interfering with it only because a different view could be taken in the matter."
Title: kamlesh Rani v. Sanjeev
Citation: 2025 LiveLaw (PH) 472
The Punjab & Haryana High Court has imposed exemplary costs of ₹2,00,000 on a tenant for wilful and deliberate disobedience of its earlier order directing him to hand over vacant possession of the disputed property to the landlord by 30 April 2023.
Despite having furnished a categorical undertaking before the Court, the tenant vacated the premises only on 5 September 2025, nearly two years after the deadline.
Title: GURSEWAK SINGH v. STATE OF PUNJAB AND OTHERS
Citation: 2025 LiveLaw (PH) 473
The Punjab & Haryana High Court has declined to interfere in a writ petition filed by a candidate for the Zila Parishad and Panchayat Samiti elections in Punjab, challenging the Halka Patwari's refusal to verify the No Objection Certificate (NOC) required for filing his nomination.
Article 243-O of the Constitution bars courts from interfering in Panchayat (local village government) elections and electoral processes, meaning disputes about delimitation (constituency drawing) or the results themselves must follow specific election petitions to designated authorities, not High Courts or the Supreme Court directly, safeguarding the autonomy of grassroots democracy.
Title: GURMEJ SINGH v. UNION OF INDIA AND ANOTHER
Citation: 2025 LiveLaw (PH) 474
The Punjab & Haryana High Court has dismissed two appeals filed by accused persons challenging the rejection of their second bail applications, in a major narco-terror case involving cross-border smuggling of heroin, weapons, explosives and alleged terror-funding linked with Pakistan-based handlers, including designated terrorist Lakhbir Singh Rode.
A bench of Justice Gurvinder Singh Gill and Justice Ramesh Kumari said, "Facts of this case it reveals that money received from sale of narcotic substance smuggled from across the border is used for terror funding and the accused-appellants are actively involved in India for terror funding at the behest of their masters who are working from across the border i.e. in Pakistan. The consignments of arms and ammunition, currency notes and narcotic substances i.e. Heroine is delivered from across the border."
Title: Daljit Singh Grewal alias Bhola and others v. State of Punjab and others
Citation: 2025 LiveLaw (PH) 475
The Punjab & Haryana High Court has declined to quash 2015 FIR, registered against former MLA Simarjeet Singh Bains and others, arising out of a protest related to the 2015 Bargari sacrilege incident.
Section 195 CrPC prevents courts from taking cognizance for specific offenses, primarily those against public justice (like perjury, forgery in court) or contempt of lawful authority (like obstructing public servants), unless a complaint is filed by the public servant or court involved, to prevent frivolous private prosecutions and maintain judicial integrity.
Title: Gurcharan Dass and others v. State of Haryana and others
Citation: 2025 LiveLaw (PH) 476
The Punjab & Haryana High Court has held that the Haryana Police Housing Corporation cannot deny medical reimbursement to its retired employees on the ground of financial constraints, quashing two orders that had denied the benefit to former staff members. The Court reiterated that once medical reimbursement is part of the service conditions, retired employees cannot be placed in a disadvantaged class vis-à-vis serving employees.
Title: Rajesh Kumar Giri and others v. Union of India and others
Citation: 2025 LiveLaw (PH) 477
The Punjab & Haryana High Court has quashed an order of the Chandigarh Housing Board (CHB) rejecting the claims of a group of jhuggi dwellers for allotment of flats under the Chandigarh Small Flats Scheme, 2006, holding that the decision was taken in violation of the principles of natural justice.
Justice Anupinder Singh Grewal and Justice Mandeep Pannu said, "It is manifest that the claim of the petitioners, who are jhuggi dwellers, was under consideration for allotment of flat under the 2006 Scheme but the same has been rejected without issuance of any notice or granting an opportunity of hearing to them. It is trite that the right to housing is a fundamental right under Article 21 of the Constitution of India and the petitioners being jhuggi dwellers have every right to be considered for allotment of a flat under the 2006 Scheme."
Title: MMTC LTD. v. STATEOF HARYANAANDORS.
Citation: 2025 LiveLaw (PH) 478
In a significant relief to a Government of India Public Sector Undertaking (PSU), the Punjab & Haryana High Court has set aside orders passed by the Assessing Authority and the Haryana Tax Tribunal disallowing Recurring Deposit sale deduction on the basis that the ST-15 forms furnished by purchasing dealers were stolen or not backed by renewed registration.
A bench of Justice Jagmohan Bansal and Justice Amarinder Singh Grewal noted, "It is undisputed that forms were genuine though stolen. Had forms been forged or fabricated, the situation could be different. The petitioner had no source to verify genuineness of the certificates. Even otherwise it was not responsibility of the petitioner, as per statutory provisions, to verify genuineness of certificates. The petitioner was not party to theft. If petitioner is denied benefit of aforesaid forms, it would be punishment to petitioner without its fault."
Title: STATE BANK OF INDIA v. SUB REGISTRAR, SUB TEHSIL NIGHDU KARNAL AND OTHERS
Citation: 2025 LiveLaw (PH) 479
Observing that post-notification of Section 26E of the SARFAESI Act on 24.01.2020, debts due to secured creditors must be accorded statutory priority over all other dues, the Punjab & Haryana High Court has clarified that in all cases where the charge was created after the said date, secured creditors will rank above State revenue claims.
The Court noted that numerous litigations are pending on this issue and expressly reaffirmed the legal position before parting with the judgment.
Title: KRISHNA DEVI v. STATE OF HARYANA AND ORS
Citation: 2025 LiveLaw (PH) 480
The Punjab and Haryana High Court has directed the Haryana Government to regularise the services of a woman Sewer Helper who had been engaged on daily-wage basis since 1997, holding that her right under the 2003–2004 Regularisation Policies had crystallised long before the State withdrew those schemes.
Observing that "This Court cannot remain impervious to the prolonged hardship, indignity, and uncertainty endured by this vulnerable segment of the workforce. Though no measure can truly compensate for the years lost, justice demands at least a meaningful redress", it directed the authorities to confer regular status within one month, along with all consequential benefits and arrears with 6% interest.
Title: Akash Walia v. State of Haryana and another
Citation: 2025 LiveLaw (PH) 481
The Punjab & Haryana High Court has quashed a Judicial Magistrate's order granting regular bail to an accused in an intimidation case after finding that the Magistrate and the accused were related—though distantly—holding that such consanguinity created a “real likelihood of bias” sufficient to vitiate the order.
Justice Sumeet Goel, said "A fact that cannot be lost sight of is that a Judge/Magistrate may possess remote or highly attenuated collateral consanguinity with a litigant, the existence of which may remain genuinely unknown to the concerned Judge/Magistrate. Notwithstanding this bona fide ignorance, the threshold for evaluating the potential existence of perception of biasness/prejudice is the objective standard of the reasonably informed and prudent person."
Title: Mohd. Arif and others v. State of Haryana and another
Citation: 2025 LiveLaw (PH) 482
The Punjab & Haryana High Court has dismissed a plea seeking quashing of a cruelty FIR observing that the alleged reference to a deceased mother-in-law in the complaint appeared to be a typographical error and could not, by itself, justify quashing of criminal proceedings. In FIR it was alleged that the mother in law of the complainant who had already passed away 23 years ago used to harass her for dowry.
Title: Parkash Singh Marwah v. State of UT Chandigarh & Ors.
Citation: 2025 LiveLaw (PH) 483
The Punjab and Haryana High Court has dismissed a petition seeking quashing of an FIR registered against an advocate who was accused of impersonating a Judicial Magistrate and obstructing police officials during a traffic check in Chandigarh.
Title: BHIM SINGH v. STATE OF HARYANA AND ORS
Citation: 2025 LiveLaw (PH) 484
Emphasising that the right to be free from disability-based discrimination, as enshrined in the Rights of Persons with Disabilities Act, 2016, must be regarded with the same seriousness and protection as a fundamental right—ensuring that no employee is excluded from consideration solely on the basis of disability—the Punjab and Haryana High Court directed the Haryana Government to grant retrospective promotions with consequential benefits to a visually impaired Forest Department employee under the statutory disability quota.
Title: Pawan Kumar v. State of U.T. Chandigarh
Citation: 2025 LiveLaw (PH) 485
While the Punjab & Haryana Hig Court affirmed the findings of guilt recorded by the Trial Court and the Appellate Court against a Truck Driver for rash and negligent driving, it modified the order on sentence, reducing the substantive imprisonment to the period already undergone, considering long passage of time and mitigating circumstances.
Justice Vinod S. Bhardwaj said, "I find that the protracted criminal trial and the consequent agony faced by the petitioner, the actual sentence, out of total sentence, already undergone by the petitioner, the reformative tendency shown by the petitioner by not indulging in any other offence as well as the legal principles reproduced above are sufficient mitigating circumstances to reduce the quantum of sentence awarded to the petitioner."
Title: Ashok Kumar Yadav v. Central Bureau of Investigation, Chandigarh
Citation: 2025 LiveLaw (PH) 486
The Punjab & Haryana High Court has said that when a seized vehicle has played only an ancillary or incidental role in the alleged offence, the conditions imposed for its release on superdari must be carefully calibrated and cannot be punitive in nature.
Emphasising the principle of proportionality, the Court held that the primary purpose of a superdari bond is merely to secure the production of the property before the Court as and when required, and not to operate as an indemnity equivalent to the vehicle's full market value.
Title: XXXX v. XXXX
Citation: 2025 LiveLaw (PH) 487
While refusing to enhance maintenance granted to a wife, the Punjab & Haryana High Court directed her to use 10% of the maintenance being received by her for skill development. The bench reasoned that object of maintenance is not limited to mere subsistence but extends to enabling long-term dignity and self-reliance.
Justice Alok Jain said, "the petitioner is required to enhance her capabilities and stature in life so as to become self-reliant, only then it would reflect that the true intent of the maintenance legislation has been fulfilled and the maintenance awarded is being utilized in its correct perspective. Therefore, this Court considered it appropriate to direct the petitioner, that out of the maintenance amount of Rs. 15,000/- awarded to her, she must utilize at least 10% thereof, for improving her vocational skills."
Title: Amritpal Singh v. Union of India & Others
Citation: 2025 LiveLaw (PH) 488
The Punjab & Haryana High Court today said that the plea filed by MP Amritpal Singh seeking parole to attend the ongoing Winter Session of Parliament has become “virtually infructuous”, as tomorrow is the last day of the session and the arguments could not be completed in time due to abstention from work by lawyers.
Amritpal Singh, a sitting Member of Parliament, had approached the High Court challenging State's refusal to grant him parole to attend the Parliament.
Title: Municipal Corporation, Jalandhar v. M/s JITF Urban Waste Management
Citation: 2025 LiveLaw (PH) 489
The Punjab and Haryana High Court Bench of Chief Justice Sheel Nagu and Justice Sanjiv Berry has observed that being a statutory body does not entitle a party to claim unconditional grant of stay under Section 36, Arbitration and Conciliation Act (“ACA”) as a matter of right. And if a conditional stay is granted, a statutory body is to be treated at par with a private party.
Title: Ram Lubhaya and others v. State of Punjab and another
Citation: 2025 LiveLaw (PH) 490
The Punjab and Haryana High Court has held that courts may not impose a condition requiring deposit of passport while granting bail in routine manner, observing that "the passport, is not only required as a travel document, but is also required for other purposes especially as means of identification."
Allowing a petition challenging a bail condition, the Court quashed the requirement directing the petitioners to deposit their passports, while simultaneously mandating that they seek prior permission from the trial court before travelling abroad.
Title: State of Haryana v. Ashok Kumar
Citation: 2025 LiveLaw (PH) 491
Observing that the murder stemmed from personal animosity arising out of a family property dispute and not “social revenge”, and noting that the convict was over 60 years of age with no history of violent behaviour, the Punjab & Haryana High Court has commuted the death sentence awarded to a man convicted of murdering and beheading his younger brother.
While upholding the conviction under Sections 302 and 201 of the IPC, the Court found that the case did not satisfy the “rarest of rare” threshold warranting capital punishment, and instead sentenced the convict to life imprisonment with a mandatory minimum of 20 years of actual incarceration without remission, along with an enhanced fine payable as compensation to the victim's family.
TITLE: D.Y PATIL VIDYAPEETH AND OTHERS V. STATE OF PUNJAB AND ANOTHER
Citation: 2025 LiveLaw (PH) 492
The Punjab and Haryana High Court has quashed a nearly two-decade-old criminal complaint alleging cheating and criminal breach of trust in connection with a purported MBBS admission, holding that the petitioners could not be subjected to criminal prosecution merely because a third party had allegedly cheated the complainant by misusing their name and documents.
Title: Sukhwinder Kaur v. State of Punjab and others
Citation: 2025 LiveLaw (PH) 493
The Punjab and Haryana High Court has reiterated that compassionate appointment is not a vested right but a concession, to be granted strictly in accordance with policy and only to mitigate immediate financial distress caused by the death of a government employee in harness.
Dismissing a writ petition, the Court upheld the rejection of a married daughter's claim for compassionate appointment, holding that the authority was justified in examining factors such as her marital status, husband's income, existence of other earning siblings, and lack of continuous dependency.
Title: Ram Lal Mahendru v. State of Haryana and others
Citation: 2025 LiveLaw (PH) 494
The Punjab and Haryana High Court has held that the Haryana Shehri Vikas Pradhikaran (HSVP, formerly HUDA) cannot charge the current reserve price for plots allotted to land oustees when the delay in allotment is attributable to the authority itself. The Court further ruled that levy of 11% interest is not “reasonable interest” within the meaning of the Full Bench judgment in Rajiv Manchanda v. HUDA and directed that 5.5% interest be charged instead.
Title: State of Haryana v. Virender @ Bholu
Citation: 2025 LiveLaw (PH) 495
The Punjab and Haryana High Court has commuted the death sentence awarded to Virender alias Bholu, convicted for the rape and murder of a five-and-a-half-year-old girl, to rigorous imprisonment for life with a minimum of 30 years' actual incarceration without remission with 30 lakhs of fine to be paid to the victim's family.
The Court acquitted convict's mother convicted by the Trial Court under Section 201, 120-B IPC, observing that "Kamla Devi s only fault is that she was trying to protect her Raja-beta, for which she cannot be punished under the Indian Penal Code; however condemnable her conduct may be."
Title: Karan Paul v. KPH Dream Cricket Private Limited & Ors.
Citation: 2025 LiveLaw (PH) 496
The Punjab and Haryana High Court, on 23rd December 2025, appointed Justice Harinder Singh Sidhu as the sole arbitrator to resolve a dispute over the "rotational chairmanship" of KPH Dream Cricket Private Limited, the company that owns and administers the IPL franchise - Punjab Kings. Additionally, the Court noted that when appointing an arbitrator under Section 11 of the Arbitration and Conciliation Act, the role of the judiciary is restricted to the determination of the arbitration agreement's existence rather than conducting a “mini trial” thorough examination of the merits or arbitrability.
Title: M/s Garg Furnance Limited Vs. Union of India & Ors.
Citation: 2025 LiveLaw (PH) 497
The High Court of Punjab and Haryana has held that tax authorities cannot block a taxpayer's Electronic Credit Ledger (ECL) beyond the Input Tax Credit (ITC) actually available at the time of action, and that creating a negative ITC balance under Rule 86A of the CGST Rules, 2017 is without jurisdiction.
A Division Bench of Justice Lisa Gill and Justice Parmod Goyal was hearing a writ petition filed by M/s Garg Furnace Limited, which challenged the blocking of its ECL on 01.10.2025 resulting in a negative ITC balance, allegedly without notice and in violation of Rule 86A and principles of natural justice.