{"id":74467,"date":"2025-11-27T08:36:27","date_gmt":"2025-11-27T03:06:27","guid":{"rendered":""},"modified":"2025-11-27T08:36:27","modified_gmt":"2025-11-27T03:06:27","slug":"negative-blocking-of-itc-beyond-available-credit-held-ultra-vires-rule-86a-excess-electronic-ledger-block-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74467","title":{"rendered":"Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashed"},"content":{"rendered":"<p>Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashed<br \/>Case-Laws<br \/>GST<br \/>HC examined the challenge to negative blocking of ITC in the petitioner&#39;s electronic credit ledger beyond the credit actually available on the relevant date. Relying on its earlier ratio in Rawman Metal &#038; Alloyes and concurring with views of other HCs that negative blocking is ultra vires Rule 86A, the HC held the impugned communication\/order invalid to the ex<\/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=94574\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashedCase-LawsGSTHC examined the challenge to negative blocking of ITC in the petitioner&#8217;s electronic credit ledger beyond the credit actually ava<\/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-74467","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74467","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=74467"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74467\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}