{"id":72385,"date":"2025-08-21T08:35:53","date_gmt":"2025-08-21T03:05:53","guid":{"rendered":""},"modified":"2025-08-21T08:35:53","modified_gmt":"2025-08-21T03:05:53","slug":"authority-upholds-electronic-credit-ledger-blocking-under-rule-86a-drc-01-notice-additional-rs-13-00-000-blocked-50-50-cash-icl-payments-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72385","title":{"rendered":"Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50\/50 cash-ICL payments ordered"},"content":{"rendered":"<p>Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50\/50 cash-ICL payments ordered<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petitioner&#39;s challenge to the respondents&#39; negative blocking of the electronic credit ledger for 01.05.2025-31.05.2025, finding the impugned action authorised under Rule 86A and by a senior officer in the hierarchy despite the petitioner&#39;s reliance on the 02.11.2021 circular. The Court held the State Tax Of<\/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=91772\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50\/50 cash-ICL payments orderedCase-LawsGSTThe HC dismissed the petitioner&#8217;s challenge to the respondents&#8217; negative blocking of the electro<\/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-72385","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72385","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=72385"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72385\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}