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2022 (4) TMI 187 - GUJARAT HIGH COURTSeeking release of block on electronic credit ledger imposed under Rule 86A of the GST Rules - HELD THAT:- This writ application directing the respondent No.3 to remove the negative balance of ₹ 25,58,831/- in the electronic credit ledger so as to enable the writ applicant to file his returns. The negative balance shall be removed within a period of one week from the date of receipt of the writ of this order. It is not in dispute that till this date, no reasons have been assigned by the respondent No.3 for blocking the electronic credit ledger. As noted above, the balance available in the electronic credit ledger is of ₹ 10,68,613/- - The respondent No.3 shall furnish reasons for invoking Rule 86A of the Rules, 2017 for the purpose of blocking of the electronic credit ledger so that the writ applicant can meet with the same. This writ application stands disposed of.
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