https://www.taxtmi.com/caselaws?id=782665 HC allowed the writ petition, holding that Rule 86A of the CGST/PGST Rules permits only temporary blocking of available ITC in the ECL where there is reason to believe it is fraudulently availed or ineligible, but does not authorize "negative blocking" beyond the credit balance. While endorsing that prior notice is not mandatory for such emergent blocking, the Court ruled that blocking in excess of the then-available ITC is without jurisdiction and unsustainable. The impugned orders/entries were set aside to the extent they disallowed debit beyond existing ECL credit, without prejudice to recovery proceedings under Sections 73 and 74 CGST. 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=782665 HC allowed the writ petition, holding that Rule 86A of the CGST/PGST Rules permits only temporary blocking of available ITC in the ECL where there is reason to believe it is fraudulently availed or ineligible, but does not authorize "negative blocking" beyond the credit balance. While endorsing that prior notice is not mandatory for such emergent blocking, the Court ruled that blocking in excess of the then-available ITC is without jurisdiction and unsustainable. The impugned orders/entries were set aside to the extent they disallowed debit beyond existing ECL credit, without prejudice to recovery proceedings under Sections 73 and 74 CGST. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782665