ISKCON Steel Traders Vs Union of India
Date: November 18, 2025
Subject Matter
Blocking of Electronic Credit Ledger (ECL) in Negative is Illegal Under Rule 86A
Summary
The High Court of Punjab and Haryana has allowed the writ petition filed by the petitioner, setting aside the Revenue's action of "negatively blocking" the petitioner's Electronic Credit Ledger (ECL). The Court held that Rule 86A of the GST Rules onl…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. It is submitted that prayer in this writ petition is restricted to action of respondents blocking Electronic Credit Ledger (ECL) of petitioner and for deleting entry dated 02.09.2025 through which Input Tax Credit has been blocked in negative by the respondents, statedly in violation of provisions of Rule 86A of Central Goods and…