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    <title>2024 (11) TMI 190 - DELHI HIGH COURT</title>
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    <description>HC allowed writ petition challenging blocking of Electronic Credit Ledger (ECL) under GST law. The court found the negative blocking of ECL unjustified, ruling that Rule 86A is a protective measure, not a recovery provision. Respondents were directed to immediately unblock the petitioner&#039;s ECL, preventing unwarranted restrictions on input tax credit.</description>
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      <description>HC allowed writ petition challenging blocking of Electronic Credit Ledger (ECL) under GST law. The court found the negative blocking of ECL unjustified, ruling that Rule 86A is a protective measure, not a recovery provision. Respondents were directed to immediately unblock the petitioner&#039;s ECL, preventing unwarranted restrictions on input tax credit.</description>
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