High Court of Delhi3 September 2026

Spherion Solutions (P.) Ltd. v. Additional Commissioner Adjudication CGST, Delhi North

For revenue

W.P. (C) NO. 3418 OF 2026

The ruling in brief

Where petitioner’s ITC in electronic credit ledger was blocked under Rule 86A, requested adjustment of blocked credit for pre-deposit against confirmed IGST demand was declined, since blocking does not constitute payment or appropriation towards an adjudicated demand and debit cannot occur until restriction is removed or modified, thus only unblocked ECL credit may be used for pre-deposit, not mandatorily cash ledger

Provisions considered

Section 107, read with section 49, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Rule 86A of Central Goods and Services Tax Rules, 2017/Delhi Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Spherion Solutions (P.) Ltd. v. Additional Commissioner Adjudication CGST, Delhi North

The ruling in brief

Provisions considered

Spherion Solutions (P.) Ltd. v. Additional Commissioner Adjudication CGST, Delhi North

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis