2025 (6) TMI 256 - SCH - GST

Blocking the Electronic Credit Ledger (ECL) of the petitioner under Rule 86A of the Central Goods and Services Tax Rules 2017 - it was held by High Court that The impugned orders are set aside to the extent they disallow debit from the respective ECL of the petitioners in excess of the ITC available in the ECL at the time of passing the impugned orders (referred to as Negative blocking). HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court, with Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan presiding, heard the petitioners represented by learned ASG and counsel. The Court condoned the delay but held that "No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India." Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of accordingly.