Bombay HC Quashes “Negative Blocking” of ITC Beyond Ledger Balance

HomeGSTBombay HC Quashes “Negative Blocking” of ITC Beyond Ledger Balance

Bombay HC Quashes “Negative Blocking” of ITC Beyond Ledger Balance

GST

Published on

20/11/2025

By Mariya Paliwala

Bombay HC Quashes “Negative Blocking” of ITC Beyond Ledger Balance

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The Bombay High Court has set aside a GST order blocking ITC far in excess of the taxpayer’s available electronic credit ledger balance. The Bench of Justice M.S. Sonak and Justice Advait M. Sethna has observed that the “negative blocking” of Input Tax Credit (ITC) is ultra vires Rule 86A of the CGST Rules, aligning…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Bombay HC Quashes “Negative Blocking” of ITC Beyond Ledger Balance

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