ITC Blocking Scruitiny

This ruling strikes a calibrated balance between taxpayer rights and anti-evasion enforcement under GST. 

While acknowledging that ITC blocking has serious business consequences, the Court refuses to short-circuit statutory adjudication processes.

It underscores that writ intervention at the SCN stage is exceptional, particularly in fact-intensive disputes like bogus ITC.

Importantly, the Court keeps the constitutional challenge to Section 16(2)(c) open, but signals that such issues must arise from concrete adjudicated injury, not anticipatory challenge.