The High Court held that the negative blocking of the Electronic ...

Tax Authority's Negative Blocking of Taxpayer's Credit Ledger Struck Down.

December 10, 2024

Case Laws GST HC

The High Court held that the negative blocking of the Electronic Credit Ledger (ECL) of the writ petitioner by the respondents, purportedly exercising powers u/r 86A of the Central Goods and Services Tax Rules, 2017, cannot be sustained. The issue of negative blocking stands conclusively decided in favor of the writ petitioner in light of the judgment in Best Crop Science Pvt. Ltd. v. Principal Commissioner, where it was held that orders disallowing debit from the ECL in excess of the available Input Tax Credit at the time of passing such orders (referred to as Negative blocking) are set aside. Consequently, the petition was allowed.

View Source

← Previous Next →

The High Court held that the negative blocking of the Electronic ...

Tax Authority's Negative Blocking of Taxpayer's Credit Ledger Struck Down.

December 10, 2024

Case Laws GST HC

You may also like:

Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and...

Blocking of input tax credit - The respondents are directed to withdraw the negative block of the electronic credit ledger at the earliest. The negative block. Whatever...

This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

The High Court held that the issue of 'negative blocking' of Electronic Credit Ledger (ECL) as per the Central Goods and Services Tax Act, 2017 and Rules is no longer an...

The High Court dismissed the petition challenging the notice in Form ASMT-10 issued by the state authorities for blocking the electronic credit/cash ledger. The court...

Tax authority's action of blocking input tax credit in electronic credit ledger without following due process held untenable. Cross-utilization of credit between CGST...

Input Tax Credit - Disallowance of debit of IGST from the electronic credit ledger - Rule 86A - The appellant has used the expression “negative blocking”. We find no...

Blocking the input tax credit against the petitioners - The High Court emphasizes that Rule 86(A) allows restricting debit from the electronic credit ledger for an...

Jurisdiction or authority to block any input tax credit - Reason to believe that input tax available in the electronic credit ledger has been fraudulently availed or is...

Rule 86A of the Central/State Goods and Services Tax Rules, 2017, which allows blocking of the Electronic Credit Ledger, has been held unconstitutional by the High Court...

Blocking of electronic credit ledger - appropriate authority directed to intimate to the appellant within ten days from the date of receipt of server copy of this...

Blocking of input tax credit / electronic credit ledger account - We should not be mistaken for saying as if errant dealer should be left scot free, if there is any...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

Recovery of dues - blocking the input tax credit available in the credit ledger account of the writ applicant for recovering dues - invocation of Rule 86A of the Central...

Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice...

Quick Updates: