Allahabad HC Refers GST Credit Blocking Dispute to larger Bench

Sarvottam Rolling Mills Pvt. Ltd Vs Joint Commissioner State Tax Corporate and others (Allahabad High Court)

Allahabad High Court has referred a significant legal question concerning the blocking of Electronic Credit Ledgers (ECL) under the Goods and Services Tax (GST) regime to a Larger Bench. The issue, which impacts numerous taxpayers, revolves around whether tax authorities can block not only existing credits in an ECL but also future credits, particularly when the initially blocked amount is insufficient to cover the alleged inadmissible input tax credit.

Petitioners ar

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