GST, HC P&H Judgement Dated 21/11/2025 – Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A 

Case of Abhishek Goyal vs Union of India, HC P&H Judgement Dated 21st November 2025. The core issue was the tax authorities action of debiting the petitioner ECL (Electronic Credit Ledger) by creating negative balances.The court ruled that such negative blocking of Input Tax Credit is illegal and contrary to the GST law. 

(Link: HC P&H Judgement Dated 21/11/2025)

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