The Punjab and Haryana High Court decided three connected writ petitions — M/s Shyam Sunder Strips v. Union of India and Others, M/s Shyam Trading Co. v. Union of India and Others, and M/s Kamaldeep Metalics Pvt. Ltd. v. Union of India and Others https://taxguru.in/goods-and-service-tax/blocking-itc-credit-ledgers-illegal-ph-hc.html