GST Credit Blocking Under Rule 86A: HC Clarifies It Is Not a Debit in Credit Register

Dutt Metal Craft Vs State of U.P. and another (Allahabad High Court)

Allahabad High Court has disposed of a petition filed by Dutt Metal Craft concerning the blocking of its electronic credit ledger (ECL), after the tax authorities clarified the nature of the action taken. The court’s decision addresses the petitioner’s apprehension regarding a debit entry in its ECL.

The petitioner had challenged an order dated January 24, 2025, issued under Section 86A of the Central Goods and Services Tax Act, 2017, which initially indicated a blocking of Rs. 4,53,79,497/- in

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