N.M.D Engineering Works Vs AC (State Tax)
Date: July 28, 2022
Subject Matter
No requirement under Rule 86A(1) that the electronic credit ledger should contain sufficient balance for the purpose of blocking the credit
Summary
The appellant has used the expression “negative blocking”. We find no such expression in Rule 86 A. It appears that such expression is used in common parlance among dealers. If the statute does not use the expression negative balance, suc…
1. This intra Court appeal by the writ petitioner is directed against the order dated 20 th June, 2022 in WPA 9820 of 2022. The said writ petition was filed by the appellant challenging the order No. 102 dated 23.05.2022 passed by the first respondent herein, in and by which disallowed debit of IGST from the electronic credit ledger in exercise of the power conferred under Rule 86A of the Central…