{"id":71721,"date":"2025-06-04T08:40:40","date_gmt":"2025-06-04T03:10:40","guid":{"rendered":""},"modified":"2025-06-04T08:40:40","modified_gmt":"2025-06-04T03:10:40","slug":"high-court-strikes-down-tax-credit-disallowance-orders-mandates-comprehensive-reevaluation-of-electronic-credit-ledger-compartments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71721","title":{"rendered":"High Court Strikes Down Tax Credit Disallowance Orders, Mandates Comprehensive Reevaluation of Electronic Credit Ledger Compartments"},"content":{"rendered":"<p>High Court Strikes Down Tax Credit Disallowance Orders, Mandates Comprehensive Reevaluation of Electronic Credit Ledger Compartments<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petition challenging Exhibit-P1 and Exhibit-P2 orders related to ITC disallowance. Relying on the precedent in Rejimon Padickapparambil Alex v. UOI, the court held that electronic credit ledger represents a tax fund with distinct compartments for CGST, IGST, and SGST. The impugned orders were set aside, directing the respondent<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89078\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Strikes Down Tax Credit Disallowance Orders, Mandates Comprehensive Reevaluation of Electronic Credit Ledger CompartmentsCase-LawsGSTHC allowed the petition challenging Exhibit-P1 and Exhibit-P2 orders related to ITC disallowance. Relying on th<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71721","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71721"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71721\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}