https://www.taxtmi.com/caselaws?id=760005 Gujarat HC held that authorities cannot block ITC in electronic credit ledger under Rule 86A of CGST Rules, 2017 when insufficient balance exists in the specific tax head. Cross-utilization between CGST and SGST is not permissible, so SGST credit cannot be blocked for CGST deficiency and vice versa. Court directed withdrawal of negative blocking of Rs. 2,44,05,567/- from petitioner's electronic credit ledger, while restricting utilization of remaining balance until show cause notice is issued under sections 73 or 74 of GST Act. Petition allowed. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760005 Gujarat HC held that authorities cannot block ITC in electronic credit ledger under Rule 86A of CGST Rules, 2017 when insufficient balance exists in the specific tax head. Cross-utilization between CGST and SGST is not permissible, so SGST credit cannot be blocked for CGST deficiency and vice versa. Court directed withdrawal of negative blocking of Rs. 2,44,05,567/- from petitioner's electronic credit ledger, while restricting utilization of remaining balance until show cause notice is issued under sections 73 or 74 of GST Act. Petition allowed. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760005