GST, HC P&H Judgement Dated 19/11/2025 – Negative blocking of GST Electronic Credit Ledger invalid because Rule 86A applies only to Available ITC 

Case of SPL Motors Private Limited vs Union of India, HC P&H Judgement Dated 19^thNovember 2025. HC held that blocking ITC beyond the available balance and creating a negative entry is not permitted under the rule. 

(Link: HC P&H Judgement Dated 19/11/2025)