No blocking of ITC in Electronic Credit Ledger if sufficient balance was not available

PMW Metal And Alloys Pvt Ltd Vs Union of India & Ors. (Gujarat High Court)

Conclusion: Where there was Nil or insufficient balance in a particular tax head in the Electronic Credit Ledger, then the balance in another tax head could be blocked only if the cross-utilization from such head was permissible in law. But s

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