901-WP-1727-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1727 OF 2026 DDS Jewels Private Limited … Petitioner Versus The State of Maharashtra and Anr. ... Respondents __________________________ Mr. Brijesh Pathak a/w Mr. Dutraj Jain for the Petitioner. Ms. Shruti D. Vyas, Addl. G.P. a/w Mr. A.R. Deolekar, AGP for Respondent – State. __________________________ CORAM : M. S. KARNIK AND SANDESH D. PATIL, JJ. DATED : 1 st OCTOBER, 2026. P.C. : 1. Heard learned Counsel for the Petitioner and learned Addl. G.P. for Respondent. Learned Addl. G.P. submits that the Petitioner proceeds on an incorrect premise that the period stipulated under Rule 86A of the Maharashtra Goods and Serve Tax Act, 2017 (“the MGST Act”) has already expired and therefore Electronic Credit Ledger (“ECL”) needs to be unlocked. The restrictions was placed on the ITC credit in the Electronic Credit Ledger of the Petitioner on 2nd July, 2025. It was urged by the Petitioner therefore that from 1st July, 2026 the restrictions would come to an end by operation of law. Purti Parab 1/2 PURTI PRASAD PARAB Digitally signed by PURTI PRASAD PARAB Date: 2026.10.03 11:48:55 +0530 901-WP-1727-2026.doc 2. Learned Addl. G.P. submits that the subsequent events are material in the present case as the order dated 2nd July, 2025 was set aside. A fresh Show Cause Notice came to be issued and under Rule 86A of the MGST Rules, Respondent No.2 locked the ECL of the Petitioner on 7th October, 2025. Therefore, the Petition deserves to be dismissed. 3. Learned Counsel for the Petitioner submits that in any case as the period of blocking the ITC would come to an end on 7th October, 2026, the ECL needs to be unlocked. Learned Addl. G.P. submits that the period is yet to be over. 4. We find that by operation of law the period of one year will be over by 7th October, 2026. In any case by operation of law by Rule 86A(3) of the MGST Rules, the ECL has to be unblocked from 8th October, 2026. In such view of the matter the Respondents to take consequential action. 5. Writ Petition stands disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Purti Parab 2/2