Top Posts Tagged with #negative blocking

Negative blocking of ITC quashed as Rule 86A does not permit debit restriction beyond balance available in the Electronic Credit Ledger

Case Classification under GST Act, 2017 Category: Input Tax Credit (ITC) – Negative Blocking under Rule 86A, CGST Rules, 2017Statutory Provisions Involved: Rule 86A, CGST Rules, 2017 Sections 73, 74 & 83, CGST Act, 2017 Case Details Case Title: Anand Traders v. Union of India & Ors. Court: High Court of Delhi Petition No.: W.P.(C) 11018/2024 and CM Appl. 45543/2024 Date of Judgment: 27…

#Delhi High Court #GST Litigation #GST Recovery #ITC Blocking #Negative Blocking #Rule 86A #Section 73 #Section 74

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Negative ITC entries held impermissible; blocking under Rule 86A can only serve as temporary security measure for revenue

Case Title: M/s. Atulya Minerals v. Commissioner of State Tax, Commissionerate of CT & GST, Cuttack & OthersCourt: High Court of Orissa, CuttackPetition Number: W.P.(C) No. 1449 of 2025Category: Input Tax Credit (Blocking and Negative Blocking)Date of Judgment: 3 February 2025Relevant Sections: Section 73, Section 74 of the CGST Act, 2017; Rule 86A of the OGST Rules, 2017 Facts (Paras 1–3) The…

#GST Input Tax Credit #GST Recovery #Negative Blocking #Orissa High Court #Rule 86A #Section 73 #Section 74