https://www.taxtmi.com/caselaws?id=762563 HC dismissed petition challenging Form ASMT-10 notice blocking electronic credit ledger. Court held State Authorities acted within jurisdiction in blocking ITC worth Rs. 13.10 crores despite Central Authorities conducting earlier search, as cross empowerment provisions were premature to determine. Negative blocking under Rule 86A GST Rules was valid regardless of actual credit availability in ECL at time of blocking order. Court ruled availability of ITC in electronic credit ledger immaterial for blocking orders equivalent to wrongful credit availment. Separate DRC proceedings by Central Authorities did not determine entire ASMT-10 issue. en-us Thu, 28 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 20:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762563 HC dismissed petition challenging Form ASMT-10 notice blocking electronic credit ledger. Court held State Authorities acted within jurisdiction in blocking ITC worth Rs. 13.10 crores despite Central Authorities conducting earlier search, as cross empowerment provisions were premature to determine. Negative blocking under Rule 86A GST Rules was valid regardless of actual credit availability in ECL at time of blocking order. Court ruled availability of ITC in electronic credit ledger immaterial for blocking orders equivalent to wrongful credit availment. Separate DRC proceedings by Central Authorities did not determine entire ASMT-10 issue. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762563