https://www.taxtmi.com/caselaws?id=782666 HC held that under Rule 86A of the CGST/PGST Rules, authorities may temporarily block debit of ITC in the Electronic Credit Ledger (ECL) only to the extent of credit actually available, upon having reason to believe that such ITC is fraudulently availed or ineligible. Endorsing the views of other HCs, it ruled that prior notice is not mandatory for such emergent, temporary blocking, but "negative blocking" (beyond available credit) is impermissible. Recovery of any excess or wrongly availed ITC must proceed under Sections 73 and 74. The impugned negative blocking entries were therefore quashed, and the writ petition allowed. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782666 HC held that under Rule 86A of the CGST/PGST Rules, authorities may temporarily block debit of ITC in the Electronic Credit Ledger (ECL) only to the extent of credit actually available, upon having reason to believe that such ITC is fraudulently availed or ineligible. Endorsing the views of other HCs, it ruled that prior notice is not mandatory for such emergent, temporary blocking, but "negative blocking" (beyond available credit) is impermissible. Recovery of any excess or wrongly availed ITC must proceed under Sections 73 and 74. The impugned negative blocking entries were therefore quashed, and the writ petition allowed. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782666