HC direct GST dept to withdraw negative block of electronic credit ledger

Milap Scrap Traders Through Pro. Harshadbhai Manubhai Patel Vs State/Commercial Tax Officer (Gujarat High Court)

High Court held that the condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then the authority may, for reasons to be recorded in writing, not allow the debit of amount equivalent to such credit. However, there is no power of negative block for credit to be availed

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