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KARUNA RAJENDRA RINGSHIA vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Rajesh Mahna
Ramanand Roy
Mayank Kotus
Res. Counsel
Akash Srivastava
Anand Pandey
Atul Tripathi

Petitioner / Applicant

KARUNA RAJENDRA RINGSHIA

Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Oct 21, 2024
Order No.

W. P. (C) 7250/2024

Citation

2024(10) TAXREPLY 11536
Original Order
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ORDER

ORDER PER 1. The instant writ petition has been preferred seeking an appropriate direction being framed by the Court under Article 226 of the Constitution, commanding the respondents to unblock the Electronic Credit Ledger [ECL] as maintained by the writ petitioner in accordance with the provisions of the Central Goods and Services Tax Act, 2017 [Act] and the Central Goods and Services Tax Rules, 2017 [Rules]. 2. Undisputedly, on the date when the blocking was enforced, namely, 29 April 2024, the amount standing to the credit of the ECL was INR 7,60,581/-. It is in the aforesaid context that the petitioner contends that the blocking of INR 43,76,492/- and the consequential insertion of a negative balance amounting to INR 36,18,911/- in the petitioner’s ECL would not sustain. 3. We find that the issue of ‘negative blocking’, and on grounds on which it is assailed by the writ petitioner, is no longer res integra and stands co....

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