https://www.taxtmi.com/caselaws?id=425811 HC dismissed the appeal, upholding Rule 86A's validity and the officer's power to disallow debits from the electronic credit ledger where credit is fraudulently availed or ineligible. The Court held "available" in Rule 86A must be read in context and does not require a positive ledger balance to invoke blocking; no doctrine of "negative blocking" can be imported. The restriction merely prevents operation of the electronic credit ledger for discharge of tax or refund claims for up to one year, but does not bar carrying on business or payment of tax by other means. en-us Thu, 28 Jul 2022 00:00:00 +0530 Mon, 01 Sep 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425811 HC dismissed the appeal, upholding Rule 86A's validity and the officer's power to disallow debits from the electronic credit ledger where credit is fraudulently availed or ineligible. The Court held "available" in Rule 86A must be read in context and does not require a positive ledger balance to invoke blocking; no doctrine of "negative blocking" can be imported. The restriction merely prevents operation of the electronic credit ledger for discharge of tax or refund claims for up to one year, but does not bar carrying on business or payment of tax by other means. Case-Laws GST Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425811