https://www.taxtmi.com/caselaws?id=781018 P&H HC held that orders blocking debit from Electronic Credit Ledger (ECL) in excess of the input tax credit (ITC) available at the time are unsustainable and set them aside to that extent. The court interpreted Rule 86-A as permitting temporary withholding of available ITC where there is reason to believe it was fraudulently availed or ineligible, but rejected measures that disallow debits beyond the ledger balance. The writ petition was allowed, restoring the rule that ECL blocks cannot exceed the credit available when the blocking order is made. en-us Tue, 04 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781018 P&H HC held that orders blocking debit from Electronic Credit Ledger (ECL) in excess of the input tax credit (ITC) available at the time are unsustainable and set them aside to that extent. The court interpreted Rule 86-A as permitting temporary withholding of available ITC where there is reason to believe it was fraudulently availed or ineligible, but rejected measures that disallow debits beyond the ledger balance. The writ petition was allowed, restoring the rule that ECL blocks cannot exceed the credit available when the blocking order is made. Case-Laws GST Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781018