Revenue Department not empowered to block ITC in excess of credit available in the Electronic Credit Ledger


Last updated: 04 October 2024

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Best Crop Sciences Private Limited v. Principal Commissioner, CGST Commissionerate, Meerut and Ors. [W.P. (C) 10980/2024 dated September 29, 2024]held that the Revenue Department is not empowered to block Input Tax Credit ("ITC")in excess of the credit available in the Electronic Credit under Rule 86A of the Central Goods and Services Tax Rules ("the CGST Rules") stating that in case where the credit of input tax is not available in the Electronic Credit Ledger ("ECL") or the credit has already been utilised, Rule 86A of the CGST Rules cannot be invoked.

Citation :
W.P. (C) 10980/2024 dated September 29, 2024

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Bimal Jain
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