Judgement

Allahabad HC directed UP authorities to refund Rs. 1.10 crore in cash after its GST registration was surrendered and the Electronic Credit Ledger became unusable.

Allahabad HC Directs Rs 1.10 Crore Cash Refund Instead of ITC Re-Credit After GST Registration Surrender

GST authorities restricted from blocking ITC exceeding actual available balance in electronic ledger.

Negative Blocking of Electronic Credit Ledger Held Impermissible by HC

The Bombay High Court held that ITC cannot be blocked in case the electronic credit ledger has a negative balance, citing violation of Rule 86A of the CGST Rules, 2017.

ITC Cannot be Blocked If Electronic Credit Ledger Has Negative Balance: Bombay High Court

Punjab & Haryana High Court bars excess blocking of Electronic Credit Ledger under Rule 86A

Negative Blocking of GST Credit Beyond Available Balance Is Illegal

The Supreme Court of India stayed the Order of Patna HC denying use of ECL for purposes of paying a pre-deposit.

Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit

News

The GSTN has issued an update regarding introduction of New Tab Rule 86B which limit the use of amount accessible in the Electronic Credit Ledger.

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Allahabad HC Directs Rs 1.10 Crore Cash Refund Instead of ITC Re-Credit After GST Registration Surrender

Negative Blocking of Electronic Credit Ledger Held Impermissible by HC

ITC Cannot be Blocked If Electronic Credit Ledger Has Negative Balance: Bombay High Court

Negative Blocking of GST Credit Beyond Available Balance Is Illegal

Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit

GST Portal Update: GSTN introduced New Tab for Rule 86B w.r.t. Electronic Credit Ledger