2025 (1) TMI 1600

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.... final disposal of the instant matter on that score. 2. This more so since the challenge would, in our considered opinion, be liable to be answered in favour of the writ petitioner, bearing in mind the judgment rendered by the Court in Best Crop Science Pvt. Ltd. v. Principal Commissioner [2024 SCC OnLine Del 6714] 3. The petitioner is essentially aggrieved by the blocking of the Electronic Credit Ledger [ECL] in terms of the orders impugned and which has resulted in a negative credit. This is evident and ex-facie apparent from a perusal of page 67 of our digital record. 4. In Best Crop Science, while dealing with an identical situation, we had held as follows:- "78. It is necessary to bear in mind that not allowing debit of an ITC is ....

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....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 Subrule (3) of Rule 86A of the Rules, the order passed under Rule 86A(1) of the Rules is operative only for a maximum period of one year from the date of passing the said order. 80. Rule 86A of the Rules is not a machinery provision for recovery of tax or dues under the CGST Act. It is not a part of the scheme of the machinery provisions for assessment and determination of the tax and dues as payable under the CGST Act. It is an emergent measure for protection of revenue by temporarily not allowing debit of available ITC in the ECL,....