Delhi HC Quashes blocking of ‘Electronic Credit Ledger’ under Rule 86A in excess of available GST ITC [Read Order]
Rule 86A applies only to the credit available in the taxpayer’s ECrL, not to past ITC used for payments or refunded amounts, and does not require taxpayers to replenish their ECrL for past used ITC suspected of fraudulent availing
The Delhi High Court quashed orders under Rule 86A of the CGST Rules, 2017, blocking Input Tax Credit ( ITC ) beyond the credit available in the Electronic Credit Ledger ( ECrL ), noting that it creates an artificial negative balance and reduces working capital. Taxpayers registered under the Central Goods and Services Tax Act, 2017…
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