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Negative ITC Blocking in ECL is Illegal Under Rule 86A: Punjab & Haryana HC 

Mariya Paliwala
By Mariya Paliwala
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Negative ITC Blocking in ECL is Illegal Under Rule 86A: Punjab & Haryana HC

The Punjab and Haryana High Court has held that the Goods and Services Tax (GST) authorities cannot block a taxpayer’s Electronic Credit Ledger (ECL) by creating a negative balance under Rule 86A of the GST Rules.  The bench of Justice Lisa Gill and Justice Meenakshi I. Mehta has observed that the power to restrict utilisation…

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Mariya Paliwala
Mariya Paliwalahttps://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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