https://www.taxtmi.com/article/detailed?id=14756 The Delhi High Court's conclusion that a negative balance in the Electronic Credit Ledger cannot be blocked under Rule 86A was left undisturbed on special leave; negative ECL entries should not be immobilised by administrative blocking, and authorities must resort to other statutory recovery remedies in accordance with law. en-us Sat, 05 Jul 2025 08:52:39 +0530 Sat, 05 Jul 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14756 The Delhi High Court's conclusion that a negative balance in the Electronic Credit Ledger cannot be blocked under Rule 86A was left undisturbed on special leave; negative ECL entries should not be immobilised by administrative blocking, and authorities must resort to other statutory recovery remedies in accordance with law. Articles Goods and Services Tax - GST Sat, 05 Jul 2025 08:52:39 +0530 https://www.taxtmi.com/article/detailed?id=14756