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

Case-Laws – GST – Highlights – 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

Tax Authority's Negative Blocking of Taxpayer's Credit Ledger Struck Down.
Case-Laws
GST
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 Comm

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