{"id":8108,"date":"2026-02-23T17:15:16","date_gmt":"2026-02-23T11:45:16","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8108"},"modified":"2026-02-23T17:15:16","modified_gmt":"2026-02-23T11:45:16","slug":"hc-sets-aside-ecl-blocking-without-itc-balance-under-rule-86a","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-sets-aside-ecl-blocking-without-itc-balance-under-rule-86a","title":{"rendered":"HC Sets Aside ECL Blocking Without ITC Balance Under Rule 86A"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000416174\/hc-quashes-order-blocking-ecl-without-notice-as-rule-86a-can-be-invoked-only-if-itc-is-available-in-ecl\">S.P.L. Motors Pvt. Ltd. vs. Union of India (2026) 39 Centax 147 (P&amp;amp;H.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Lisa Gill<\/strong> &amp; <strong>Parmod Goyal<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Sandeep Goyal<\/strong>, Sr. Adv. &amp; <strong>Rishab Singla<\/strong>, Adv., for the Petitioner.<\/li>\n<li><strong>Ms Sharmila Sharma<\/strong>, Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner was an active business concern registered under the provisions of the CGST Act. On 29-04-2024, the petitioner&#8217;s Electronic Credit Ledger (ECL) was blocked by the proper officer. It was stated that the ITC was blocked in negative by the respondents, in violation of the provisions of Rule 86A of the CGST Act.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Punjab &amp; Haryana High Court held that the plain language of Rule 86A permits only the temporary non-debit of available ITC upon reasons to believe fraudulent or ineligible credit. The provision does not mandate or authorise blocking ITC in excess of the ITC already available to the credit of the registered dealer in its ECL. It is always open to the authorities to resort to statutory measures available for recovery of the amount. Whether input tax credit was wrongly availed or utilised would be determined by the competent authority in terms of Sections 73 and 74 of the CGST Act. Therefore, without availability of credit in the ECL, there cannot be negative blocking. The negative blocking was impermissible. The authorities could withhold only ITC available and for any excess must resort to statutory recovery mechanisms. The orders or entries disallowing debit in excess of available ITC were unsustainable and were to be set aside.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(65)%20G.S.T.L.%20436%20(Cal.)&amp;itemType=AP\">Basanta Kumar Shaw v. Asstt. Commissioner of Revenue, Commercial Taxes and State Tax<\/a> \u2014 2022 (65) G.S.T.L. 436 (Cal.) \u2014 Referred [Paras 9, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2022%20Centax%20531%20(Del.)&amp;itemType=AP\">Best Crop Science Pvt. Ltd. v. Principal Commissioner<\/a> \u2014 2024 (90) G.S.T.L. 131 (Del.) = (2024) 22 Centax 531 (Del.) \u2014 Referred [Paras 5, 9, 10, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2032%20Centax%20449%20(S.C.)&amp;itemType=AP\">Commissioner v. Karuna Rajendra Ringshia<\/a> \u2014 (2025) 32 Centax 449 (S.C.) = 2025 (100) G.S.T.L. 337 (S.C.) \u2014 Referred [Paras 5, 9, 10, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2030%20Centax%20404%20(S.C.)&amp;itemType=AP\">Deputy Director, Directorate General of GST Intelligence v. Kings Security Guard Services Pvt. Ltd.<\/a> \u2014 (2025) 30 Centax 404 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2024%20Centax%20259%20(Del.)&amp;itemType=AP\">Karuna Rajendra Ringshia v. Commissioner<\/a> \u2014 (2024) 24 Centax 259 (Del.) \u2014 Referred [Paras 5, 9, 10, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2025%20Centax%20248%20(Del.)&amp;itemType=AP\">Kings Security Guard Services Pvt Ltd. v. Deputy Director, Directorate General of GST Intelligence<\/a> \u2014 (2024) 25 Centax 248 (Del.) = 2025 (95) G.S.T.L. 92 (Del.) \u2014 Referred [Paras 5, 9, 10, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2018%20Centax%20134%20(Telangana)&amp;itemType=AP\">Laxmi Fine Chem v. Asstt. Commissioner<\/a> \u2014 (2024) 18 Centax 134 (Telangana) = 2024 (87) G.S.T.L. 197 (Telangana) \u2014 Referred [Paras 9, 10, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(55)%20G.S.T.L.%20524%20(All.)&amp;itemType=AP\">R.M. Dairy Products LLP v. State of U.P<\/a> \u2014 2021 (55) G.S.T.L. 524 (All.) \u2014 Referred [Paras 9, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2036%20Centax%20177%20(Bom.)&amp;itemType=AP\">Rawman Metal and Alloys v. Deputy Commissioner of State Tax<\/a> \u2014 (2025) 36 Centax 177 (Bom.) = 2026 (104) G.S.T.L. 57 (Bom.) \u2014 Referred [Paras 9, 10, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(61)%20G.S.T.L.%20421%20(Guj.)&amp;itemType=AP\">Samay Alloys India Pvt Ltd. v. State of Gujarat<\/a> \u2014 2022 (61) G.S.T.L. 421 (Guj.) \u2014 Referred [Paras 5, 9, 10, 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2037%20Centax%2065%20(P%26H.)&amp;itemType=AP\">Shyam Sunder Strips v. Union of India<\/a> \u2014 (2025) 37 Centax 65 (P&amp;H.) \u2014 Followed [Paras 5, 6, 9, 11, 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(95)%20G.S.T.L.%20421&amp;itemType=AP\">Sugna Sponge and Power Pvt Ltd. v. Superintendent<\/a> \u2014 (2025) 26 Centax 302 (A.P.) = 2025 (95) G.S.T.L. 421 (A.P.) \u2014 Referred [Paras 9, 11]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: S.P.L. Motors Pvt. Ltd. vs. Union of India (2026) 39&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8114,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-8108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Sets Aside ECL Blocking Without ITC Balance Under Rule 86A<\/title>\n<meta name=\"description\" content=\"P&amp;H HC quashes ECL blocking without available ITC, holding Rule 86A permits blocking only of existing credit and not negative blocking or excess restriction.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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