Rule 86A: temporary ITC blocking allowed, but negative blocking beyond Electronic Credit Ledger balance struck down

Rule 86A: temporary ITC blocking allowed, but negative blocking beyond Electronic Credit Ledger balance struck downCase-LawsGSTHC examined the petitioner’s challenge to blocking of its Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules. Endor

Rule 86A: temporary ITC blocking allowed, but negative blocking beyond Electronic Credit Ledger balance struck down
Case-Laws
GST
HC examined the petitioner's challenge to blocking of its Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules. Endorsing views of other HCs, it held that Rule 86A permits only temporary restriction on debit of legitimately available ITC where there is “reason to believe” of fraudulent or ineligible credit, without requiring prior show cause notice

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