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BEST CROP SCIENCE PVT. LTD. & OTHERS vs. PRINCIPAL COMMISSIONER & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Himanshu Tyagi
Jitin Singhal
Vibhooti Malhotra
Res. Counsel
Harpreet Singh
Suhani Mathur
Jatin Kumar Gaur

Petitioner / Applicant

BEST CROP SCIENCE PVT. LTD. & OTHERS
Respondent PRINCIPAL COMMISSIONER & OTHERS
Court Delhi High Court
State

Delhi

Date Sep 24, 2024
Order No.

W. P. (C) 10980/2024 and CM Nos. 45297/2024 and 45298/2024, W. P. (C) 15380/2023 CM APPL. 61699/2023, W. P. (C) 5250/2024, W. P. (C) 5395/2024, W. P. (C) 5397/2024, W. P. (C) 6997/2024, W. P. (C) 7183/2024, W. P. (C) 9350/2024 CM APPL. 38315/2024

Citation

2024(9) TAXREPLY 11056
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ORDER

JUDGMENT VIBHU BAKHRU, J THE CONTROVERSY 1. The petitioners, in these batch of petitions, are taxpayers and are registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) / Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). They impugn the respective orders passed by the Commissioner/officer authorized by Commissioner, under Rule 86A of the Central Goods and Services Tax Rules, 2017 (hereafter the Rules) to the extent that the said orders purport to block the input tax credit (hereafter also referred to as ITC) in their respective Electronic Credit Ledgers (hereafter also referred to as ECLs) in excess of the credit available in their respective ECLs. The same creates an artificial negative balance in the ECL. Resultantly, till the negative balance in the ECL of the respective petitioners is not extinguished by further addition (credit) of ITC in the ECL, the petitioners are disabled to utilize the ITC availed by them for payment....

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