https://www.taxtmi.com/caselaws?id=782316 HC held that negative blocking of ITC beyond the credit actually available in the electronic ledger is ultra vires Rule 86A, following its earlier ruling in Rawman Metal & Alloyes and concurring with views of Gujarat, Telangana, and Delhi HCs. The impugned communication/order was set aside insofar as it blocked ITC in excess of Rs. 7,06,770/-. Since the petitioner did not dispute blocking up to that amount, the order was restricted to that extent. HC issued a writ of mandamus directing respondents to unblock ITC exceeding Rs. 7,06,770/-, and disposed of the petition. en-us Tue, 18 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782316 HC held that negative blocking of ITC beyond the credit actually available in the electronic ledger is ultra vires Rule 86A, following its earlier ruling in Rawman Metal & Alloyes and concurring with views of Gujarat, Telangana, and Delhi HCs. The impugned communication/order was set aside insofar as it blocked ITC in excess of Rs. 7,06,770/-. Since the petitioner did not dispute blocking up to that amount, the order was restricted to that extent. HC issued a writ of mandamus directing respondents to unblock ITC exceeding Rs. 7,06,770/-, and disposed of the petition. Case-Laws GST Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782316