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HomeGSTGST Electronic Credit Ledger Blocking Cannot Continue Beyond 1 Year: Karnataka High...

GST Electronic Credit Ledger Blocking Cannot Continue Beyond 1 Year: Karnataka High Court 

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By Mariya Paliwala
Karnataka High Court

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The Karnataka High Court has held that the blocking of a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A of the Central Goods and Services Tax (CGST) Rules cannot continue beyond one year, declaring that any continuation of such restriction after the statutory period is illegal. The bench of Justice S. Sunil Dutt Yadav observed…

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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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