Blocking of electronic credit ledger is possible inspite of NIL or insufficient balance

Basanta Kumar Shaw Vs Assistant Commissioner of Revenue (Calcutta High Court) Calcutta High Court held that provisions of rule 86A(1) of the Central Goods and Services Tax Rules, 2017 nowhere indicates that the electronic credit ledger should contain sufficient balance for the purpose of blocking. Electronic credit ledger can be blocked even if there is NIL or insufficient balance. Facts- On account of mis-match between appellant’s input tax credit Form GSTR-2A from details of outward supplies furnished by the appellant’s supplier in their respective GSTR-1 and GSTR-3B, the appellant was a...