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ANAND TRADERS vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Divyanshu Rai
Taruna
Vishal Sharma
Res. Counsel
Piyush Gupta
Prateek Gupta
Kutub Singh

Petitioner / Applicant

ANAND TRADERS
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Nov 27, 2024
Order No.

W. P. (C) 11018/2024 and CM APPL. 45543/2024 (Interim Relief)

Citation

2024(11) TAXREPLY 11796
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ORDER

ORDER PER 1. Although we had accorded time to the respondents to file their replies, we find that the issue itself falls within a narrow compass and there would perhaps be no justification to continue the writ petition any further.  2. The solitary grievance which was raised was with respect to the negative blocking of the Electronic Credit Ledger [ECL] of the writ petitioner by the respondents in purported exercise of powers conferred by Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST Rules]. 3. The email dated 14 May 2024 constitutes the direction for negative blocking. However, we bear in mind the statement of the ECL which appears at pdf page 38 of our digital record and which would clearly indicate and establish that it stands in the negative. 4. The issue of a negative blocking is no longer res integra and stands concluded in favour of the writ petitioner in light of the judgment in Best Crop Science Pvt. Ltd. v. Princi....

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