{"id":74336,"date":"2025-11-07T08:37:28","date_gmt":"2025-11-07T03:07:28","guid":{"rendered":""},"modified":"2025-11-07T08:37:28","modified_gmt":"2025-11-07T03:07:28","slug":"partial-stay-allows-debit-of-50-of-assessed-gst-liability-from-blocked-electronic-credit-negative-block-reduced-under-rule-86-2-86a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74336","title":{"rendered":"Partial stay allows debit of 50% of assessed GST liability from blocked electronic credit; negative block reduced under Rule 86(2)\/86A"},"content":{"rendered":"<p>Partial stay allows debit of 50% of assessed GST liability from blocked electronic credit; negative block reduced under Rule 86(2)\/86A<br \/>Case-Laws<br \/>GST<br \/>The HC granted a partial stay of the impugned order blocking electronic credit ledger, limiting relief to 50% of the petitioner&#39;s assessed tax liability of Rs. 23,75,480 (i.e., Rs. 11,87,740). The negative blocking of Rs. 48,93,551 remains but is reduced effectively to Rs. 37,05,811 pending further consideration; the petitioner is authorize<\/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=93959\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Partial stay allows debit of 50% of assessed GST liability from blocked electronic credit; negative block reduced under Rule 86(2)\/86ACase-LawsGSTThe HC granted a partial stay of the impugned order blocking electronic credit ledger, limiting relief to 50%<\/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-74336","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74336","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=74336"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74336\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}