https://www.taxtmi.com/caselaws?id=770497 The writ grievance concerned an alleged debit entry in the electronic credit ledger under Rule 86A of the CGST Rules and Section 86A of the CGST Act, with the petitioner claiming that a negative balance had been created. The respondents clarified that the amount had only been blocked and was not debited from the ledger. On that clarification, the factual foundation of the petition ceased to exist, so no further adjudication was required. The Court also noted that the broader issue relating to negative lien had already arisen in earlier proceedings and was pending before a Larger Bench. The petition was therefore disposed of. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770497 The writ grievance concerned an alleged debit entry in the electronic credit ledger under Rule 86A of the CGST Rules and Section 86A of the CGST Act, with the petitioner claiming that a negative balance had been created. The respondents clarified that the amount had only been blocked and was not debited from the ledger. On that clarification, the factual foundation of the petition ceased to exist, so no further adjudication was required. The Court also noted that the broader issue relating to negative lien had already arisen in earlier proceedings and was pending before a Larger Bench. The petition was therefore disposed of. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770497