Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
Delhi High Court
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
Madras High Court
Where electronic credit ledger was blocked under Rule 86A for alleged wrongful ITC and petitioner filed appeal with pre-deposit from cash ledger, deemed stay operated for recovery of balance, so no appropriation could be made from blocked credit ledger or cash ledger, though blocking under Rule 86A continued and unblocking request required consideration by authorities
Madras High Court
Where assessee’s credit ledger was blocked under rule 86A pending appeal on wrongful ITC availment and statutory pre-deposit was made from electronic cash ledger, blocking under rule 86A remained provisional and capped at one year, deemed stay on recovery operated from appeal filing, prohibiting appropriation but not affecting ongoing blocking, thus unblocking request required consideration within rule 86A framework
Madras High Court
Where petitioner's electronic credit ledger was blocked under Rule 86A upon finding of bill trading by supplier, and petitioner sought to use blocked ITC for appellate pre-deposit under Section 49(4) read with Section 107, use of credit ledger for pre-deposit is ordinarily permitted but is barred when credit stands blocked, as Section 49(4) does not confer absolute right to such use during blockage