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GST- Blocking of ECL- Order must specify the amount of ECL ITC blocked
Case Law Details
- Case Name
- Dee Vee Projects Ltd. Vs Government of Maharashtra (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Dee Vee Projects Ltd. Vs Government of Maharashtra (Bombay High Court)
Order not specifying amount to the extent to which the ECL has been blocked is Illegal
A careful perusal of Rule 86-A would show that there is no specific mention therein about the blocking of the ECL and what is stated is that the Competent Authority may not allow debit of an amount equivalent to an amount determined or found to be fraudulently or wrongly shown as credit available in the ECL for discharge of any liability under Section 49 or any equivalent refund of an unutilised amount of credit in the ECL. Disallowing de...
