https://www.taxtmi.com/caselaws?id=774723 The dominant issue was whether tax authorities could sustain "negative blocking" of a taxpayer's electronic credit ledger under the CGST Act and Rules. The HC held that such blocking was not authorised by the statutory scheme governing maintenance and blocking of the electronic credit ledger and therefore the administrative action was unsustainable, directing unblocking in accordance with the Act and Rules. The SC found no ground to interfere under Art. 136 with the HC's determination and dismissed the SLP, leaving the unblocking direction undisturbed. en-us Wed, 09 Jul 2025 00:00:00 +0530 Thu, 18 Dec 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774723 The dominant issue was whether tax authorities could sustain "negative blocking" of a taxpayer's electronic credit ledger under the CGST Act and Rules. The HC held that such blocking was not authorised by the statutory scheme governing maintenance and blocking of the electronic credit ledger and therefore the administrative action was unsustainable, directing unblocking in accordance with the Act and Rules. The SC found no ground to interfere under Art. 136 with the HC's determination and dismissed the SLP, leaving the unblocking direction undisturbed. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774723