9911796707
TMI Blog2024 (12) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... just exceptions. The application stands disposed of. W.P.(C) 16725/2024, CM APPL. 70725/2024 (Direction) & CM APPL. 70727/2024 (32 Days Delay in Refiling) 1. Mr. Sarin learned counsel appearing for the writ petitioner, despite the broad reliefs which are claimed in the writ petition, restricts his submission to the issue of negative blocking of the Electronic Credit Ledger ['ECL']. 2. The fact that the blocking operates on a negative balance is evident from a perusal of the documents which stand placed from page 49 onwards of the Court's digital record. 3. It is in the aforesaid context that learned counsel places reliance upon the judgment rendered in Best Crop Science Pvt. Ltd. through Authorized Representative vs. Principal Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order to determine the amount of tax, interest or penalty payable. The demand as raised are required to be determined under Sections. 79. If at any stage the Commissioner or an officer authorized by him is satisfied that the conditions for disallowing debit no longer exists, Sub-rule (2) of Rule 86A of the Rules requires such officer to permit debit from the taxpayer's ECL. In any event, by virtue of Sub-rule (3) of Rule 86A of the Rules, the order passed under Rule 86A(1) of the Rules is operative only for a maximum period of one year from the date of passing the said order. 80. Rule 86A of the Rules is not a machinery provision for recovery of tax or dues under the CGST Act. It is not a part of the scheme of the machinery prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y availed ITC, which he would require to accumulate to compensate for the ITC availed and utilized which the Commissioner or an officer authorized by him, has reasons to believe was fraudulently availed or was ineligible. 83. In view of the above, the petitions are allowed and the orders impugned in the present petitions, as tabulated below, are set aside to the extent the impugned orders disallow debit from the respective ECL of the petitioners, in excess of the ITC available in the ECL at the time of passing of the impugned orders (referred to as Negative blocking by the counsel during the course of their submissions)..." 4. In view of the aforesaid enunciation of the legal position, we find ourselves unable to sustain the negative b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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