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Electronic Credit Ledger
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Electronic Credit Ledger
Case Laws
ITC blockage quashed as the Court held that Rule 86A can be invoked only for fraud-based or specifically enumerated ineligibility, and non-payment to the...
Kirti Gupta
-
28th November 2025
0
Case Laws
ITC ledger blocking orders quashed as they were passed without pre-decisional hearing and based on “borrowed satisfaction” lacking independent reasons to believe
Kirti Gupta
-
3rd November 2025
0
Case Laws
GST assessment order set aside as department failed to account for partial tax payment made through electronic credit ledger
Kirti Gupta
-
4th October 2025
0
How do I?
GST Compliance – ITC Blocked by Tax Official
Team Gstindiaguide
-
2nd September 2025
0
Case Laws
Blocking of ITC under Rule 86A Quashed for Lack of Independent Satisfaction
Kirti Gupta
-
3rd August 2025
0
Case Laws
Recovery Within 3 Months Held Invalid Without Reasons or Tribunal Opportunity
Team Gstindiaguide
-
31st July 2025
0
Case Laws
Refund cannot be denied on a bonafide mistake.
Team Gstindiaguide
-
3rd July 2025
0
Case Laws
Order passed by Hon’ble Court for unblocking ITC and allowing the petitioner to utilize the credit cannot be reversed when not challenged by the...
Team Gstindiaguide
-
1st July 2025
0
Case Laws
Unblocking of ITC in accordance with Rule 86A of the CGST Rules
Team Gstindiaguide
-
1st July 2025
0
Case Laws
ITC column was blocked even in the case where there was no credit balance in the Electronic Credit Ledger.
Team Gstindiaguide
-
1st July 2025
0
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