Login
Login
HomeGSTNegative ITC Blocking in ECL is Illegal Under Rule 86A: Punjab &...

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

GSTTop Stories

Published on

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

GST

Bail Granted To Advocate Accused of Filing GST Returns for Non-Existent Firms: Gujarat HC

The Gujarat High Court has granted regular bail to an advocate accused of filing...
GST

“Is Mentioning Judges’ Names In Affidavit Really Improper?” Experts React After Allahabad HC Pulls Up CGST Officer

The Allahabad High Court has reprimanded a Central GST officer for citing judicial precedents...
Columns

CAG’s Role in GST Audits Questioned: Concerns Over Indirect Access to Taxpayer Documents

A recent discussion among indirect tax experts has revived an important debate regarding the...
Money Hacks

Top 10 Cashback UPI Apps in India (2026)

India’s Unified Payments Interface (UPI) has transformed the digital payment ecosystem by enabling instant...

More like this

GST

Bail Granted To Advocate Accused of Filing GST Returns for Non-Existent Firms: Gujarat HC

The Gujarat High Court has granted regular bail to an advocate accused of filing...
GST

“Is Mentioning Judges’ Names In Affidavit Really Improper?” Experts React After Allahabad HC Pulls Up CGST Officer

The Allahabad High Court has reprimanded a Central GST officer for citing judicial precedents...
Columns

CAG’s Role in GST Audits Questioned: Concerns Over Indirect Access to Taxpayer Documents

A recent discussion among indirect tax experts has revived an important debate regarding the...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.