Negative Blocking of GST Credit Beyond Ledger Balance is Illegal Under Rule 86A: P&H HC

Abhishek Goyal Vs Union of India (Punjab And Haryana High Court)

The writ petition before the Punjab and Haryana High Court was confined to the challenge against the action of the respondents in blocking the petitioner’s Electronic Credit Ledger (ECL) by creating negative balances through entries dated 12.06.2025, 02.09.2025, and 03.10.2025. The petitioner contended that such negative blocking of Input Tax Credit (ITC) was carried out under Rule 86A of the Goods and Services Tax Rules, 2017 in violation of the statutory framework and principles of natural justice.

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