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 c

Please become a Premium member. If you are already a Premium member, login here to access the full content.