Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTRule 86A Can’t Be Invoked Without Available Credit: Punjab & Haryana HC...

Rule 86A Can’t Be Invoked Without Available Credit: Punjab & Haryana HC Quashes Negative ITC Blocking

GST

Published on

By Mariya Paliwala
Rule 86A Can’t Be Invoked Without Available Credit: Punjab & Haryana HC Quashes Negative ITC Blocking

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Punjab and Haryana High Court has delivered an important ruling restricting the scope of powers exercised by GST authorities under Rule 86A. The bench of  Justice Lisa Gill and Justice Parmod Goyal held that officers cannot block Input Tax Credit (ITC) in excess of the credit actually available in a taxpayer’s Electronic Credit Ledger…

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

Columns

Customs Broker Salary in India: How Much Can You Earn in 2026?

Customs brokerage offers careers in cargo clearance, import-export documentation, regulatory compliance and logistics management....
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 26 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 26, 2026.GSTVIJAYAWADA DGGI | RS. 264.87...
GST

GST Registration Restored: Dept.’s Appeal Becomes Infructuous Despite Illegal Delay Condonation: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad, has held that the First...
Direct Tax

No Concealment Penalty When Search-Related Return Is Accepted Without Addition: Gujarat HC

The Gujarat High Court has quashed an income tax penalty of ₹21.16 lakh, holding...

More like this

Columns

Customs Broker Salary in India: How Much Can You Earn in 2026?

Customs brokerage offers careers in cargo clearance, import-export documentation, regulatory compliance and logistics management....
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 26 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 26, 2026.GSTVIJAYAWADA DGGI | RS. 264.87...
GST

GST Registration Restored: Dept.’s Appeal Becomes Infructuous Despite Illegal Delay Condonation: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad, has held that the First...