Union of India And Ors. Vs K.K. Alloys
Date: June 17, 2026
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): S.V.N. BHATTI, ATUL S. CHANDURKAR
Subject Matter
No Negative Blocking of Electronic Credit Ledger Under Rule 86A
Summary
The case involves a dispute over the interpretation of Rule 86A of the Central Goods and Services Tax Rules, 2017, which governs the blocking of a registered taxpayer’s Electronic Credit Ledger (ECL). The petitioner challenged the GST authorities’ ac…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Delay condoned. 2. No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petitions are accordingly dismissed. 3. However, other remedies of the petitioners for recovery in accordance with the law are kept open. 4. Pending application(s), if any, shall stand disposed of.