Supreme Court Declines to Interfere with Relief Against Negative Blocking under Ruleย 86A The Supreme Court has dismissed the Union of Indiaโs Special Leave Petitions against the Punjab and Haryana High Court judgment holding that Rule 86A does not permit negative blocking of an Electronic Credit Ledger beyond the input tax credit actually available. Other statutory remedies for lawful recovery have been kept open.... https://gstindiaguide.com/supreme-court-rule-86a-negative-blocking-k-k-alloys/












