Negative Blocking of GST Credit Ledger Illegal Under Rule 86A: Punjab & Haryana HC

Dua Metals Vs Union of India And Others (Punjab and Haryana High Court) The petitioner filed a writ petition challenging the action of the respondents in blocking its Electronic Credit Ledger (ECL) and creating a negative balance entry dated 09.05.2025 by blocking Input Tax Credit (ITC) under Rule 86A of the Central Goods and Services Tax Rules, 2017 and the Punjab Goods and Services Tax Act, 2017. The grievance was that the ITC was blocked in excess of the credit available at the time of issuance of the order, allegedly in violation of Rule 86A and principles of natural justice. The central ...