https://www.taxtmi.com/caselaws?id=463277 Rule 86A of the CGST Rules, 2017 was examined on whether the Electronic Credit Ledger may be blocked only up to the credit available at the time of blocking or whether future credits may also be covered. The order also considered whether the legality of such blocking must be tested against the wider GST framework, including assessment and recovery provisions, return filing and registration consequences, and the alleged impact on the assessee's right to carry on business under Article 19(1)(g). Noting conflicting views on the scope of blocking, the Court referred the matter to a larger Bench for consideration. en-us Tue, 24 Jan 2023 00:00:00 +0530 Wed, 20 Aug 2025 20:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463277 Rule 86A of the CGST Rules, 2017 was examined on whether the Electronic Credit Ledger may be blocked only up to the credit available at the time of blocking or whether future credits may also be covered. The order also considered whether the legality of such blocking must be tested against the wider GST framework, including assessment and recovery provisions, return filing and registration consequences, and the alleged impact on the assessee's right to carry on business under Article 19(1)(g). Noting conflicting views on the scope of blocking, the Court referred the matter to a larger Bench for consideration. Case-Laws GST Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463277