https://www.taxtmi.com/caselaws?id=798372 Post-determination recovery under the CGST Act extends to negative blocking of an electronic credit ledger. The recovery framework permits multiple recovery modes and is distinguished from provisional credit restrictions, which operate before liability is determined. An interim direction keeping recovery proceedings in abeyance is confined to preventing debits from ledger balances for recovery and does not, by itself, displace a pre-existing ledger-blocking measure. Accordingly, interim protection against recovery debits does not invalidate existing negative blocking, which remains available as a recovery measure after determination of liability. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798372 Post-determination recovery under the CGST Act extends to negative blocking of an electronic credit ledger. The recovery framework permits multiple recovery modes and is distinguished from provisional credit restrictions, which operate before liability is determined. An interim direction keeping recovery proceedings in abeyance is confined to preventing debits from ledger balances for recovery and does not, by itself, displace a pre-existing ledger-blocking measure. Accordingly, interim protection against recovery debits does not invalidate existing negative blocking, which remains available as a recovery measure after determination of liability. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798372