https://www.taxtmi.com/caselaws?id=420211 Gujarat HC directed authorities to withdraw negative block of electronic credit ledger worth Rs. 14,11,678/- following precedent in SAMAY ALLOYS INDIA PVT. LTD. case. Court held Rule 86A only permits provisional disallowance of credit ledger debit, not permanent debit entries. Applicant permitted to file returns with appropriate tax, penalty and interest after block removal, but cannot utilize remaining credit balance until show cause notice issued under Sections 73/74 of CGST Act. Writ application allowed. en-us Wed, 23 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420211 Gujarat HC directed authorities to withdraw negative block of electronic credit ledger worth Rs. 14,11,678/- following precedent in SAMAY ALLOYS INDIA PVT. LTD. case. Court held Rule 86A only permits provisional disallowance of credit ledger debit, not permanent debit entries. Applicant permitted to file returns with appropriate tax, penalty and interest after block removal, but cannot utilize remaining credit balance until show cause notice issued under Sections 73/74 of CGST Act. Writ application allowed. Case-Laws GST Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420211