2024 (12) TMI 517

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....ganpreet Singh and Mr. Nalin Vinayak Gupta, Advs. for R-6 ORDER PER 1. Although we had accorded time to the respondents to file their replies, we find that the issue itself falls within a narrow compass and there would perhaps be no justification to continue the writ petition any further.  2. The solitary grievance which was raised was with respect to the negative blocking of the Electronic Credit Ledger [ECL] of the writ petitioner by the respondents in purported exercise of powers conferred by Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST Rules]. 3. The email dated 14 May 2024 constitutes the direction for negative blocking. However, we bear in mind the statement of the ECL which appears at pdf page 38 of our d....

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....axpayer has wrongly availed or utilized the ITC, under Sections 73 or 74 of the CGST Act and if it is found that the taxpayer has wrongly availed of the ITC the proper officer is required to pass an order to determine the amount of tax, interest or penalty payable. The demand as raised are required to be determined under Sections 73 and 74 of the CGST Act. 79. If at any stage the Commissioner or an officer authorized by him is satisfied that the conditions for disallowing debit no longer exists, Sub-rule (2) of Rule 86A of the Rules requires such officer to permit debit from the taxpayer's ECL. In any event, by virtue of Sub-rule (3) of Rule 86A of the Rules, the order passed under Rule 86A (1) of the Rules is operative only for a max....