https://www.taxtmi.com/caselaws?id=782775 Under Rule 86A of the Central Goods and Services Tax Rules, 2017, blocking of input tax credit cannot extend beyond the credit available in the electronic credit ledger on the date of the order. The Bombay High Court applied its earlier rulings and held that the impugned order was invalid to the extent it created negative blocking of ITC beyond available credit, and quashed it to that extent. The remaining challenge was not finally adjudicated; the petitioner was left to pursue a detailed representation before the competent authority for a reasoned decision. en-us Tue, 25 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782775 Under Rule 86A of the Central Goods and Services Tax Rules, 2017, blocking of input tax credit cannot extend beyond the credit available in the electronic credit ledger on the date of the order. The Bombay High Court applied its earlier rulings and held that the impugned order was invalid to the extent it created negative blocking of ITC beyond available credit, and quashed it to that extent. The remaining challenge was not finally adjudicated; the petitioner was left to pursue a detailed representation before the competent authority for a reasoned decision. Case-Laws GST Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782775