GST- Blocking of ECL- Order must specify the amount of ECL ITC blocked

Dee Vee Projects Ltd. Vs Government of Maharashtra (Bombay High Court) Order not specifying amount to the extent to which the ECL has been blocked is Illegal A careful perusal of Rule 86-A would show that there is no specific mention therein about the blocking of the ECL and what is stated is that the Competent Authority may not allow debit of an amount equivalent to an amount determined or found to be fraudulently or wrongly shown as credit available in the ECL for discharge of any liability under Section 49 or any equivalent refund of an unutilised amount of credit in the ECL. Disallowing de...