Case of Shyam Sunder Strips vs Union of India, HC P&H, Judgement Dated 4th November 2025. HC ruled that the blocking of petitioners’ Electronic Credit Ledgers (ECL to create negative balances exceeded the authority granted under Rule 86-A and was unsustainable. The impugned orders were set aside to the extent that they disallowed debit beyond the ITC available at the time of blocking.