{"id":3920,"date":"2026-01-04T05:41:16","date_gmt":"2026-01-04T05:41:16","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3920"},"modified":"2026-01-04T05:41:18","modified_gmt":"2026-01-04T05:41:18","slug":"gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/","title":{"rendered":"GST, HC P&H Judgement Dated 21\/11\/2025 – Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0"},"content":{"rendered":"\n

Case of Abhishek Goyal vs Union of India, HC P&H Judgement Dated 21st<\/sup>\u00a0November 2025.<\/em>\u00a0The 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.\u00a0<\/p>\n\n\n\n

(Link: HC P&H Judgement Dated 21\/11\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Abhishek Goyal vs Union of India, HC P&H Judgement Dated 21st\u00a0November 2025.\u00a0The core issue was the tax authorities […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-3920","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"\nGST, HC P&H Judgement Dated 21\/11\/2025 - Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, HC P&H Judgement Dated 21\/11\/2025 - Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Abhishek Goyal vs Union of India, HC P&H Judgement Dated 21st\u00a0November 2025.\u00a0The core issue was the tax authorities […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-04T05:41:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-04T05:41:18+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, HC P&H Judgement Dated 21\/11\/2025 – Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0\",\"datePublished\":\"2026-01-04T05:41:16+00:00\",\"dateModified\":\"2026-01-04T05:41:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/\"},\"wordCount\":84,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/\",\"name\":\"GST, HC P&H Judgement Dated 21\/11\/2025 - Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-01-04T05:41:16+00:00\",\"dateModified\":\"2026-01-04T05:41:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, HC P&H Judgement Dated 21\/11\/2025 – Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, HC P&H Judgement Dated 21\/11\/2025 - Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/","og_locale":"en_US","og_type":"article","og_title":"GST, HC P&H Judgement Dated 21\/11\/2025 - Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of Abhishek Goyal vs Union of India, HC P&H Judgement Dated 21st\u00a0November 2025.\u00a0The core issue was the tax authorities […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-01-04T05:41:16+00:00","article_modified_time":"2026-01-04T05:41:18+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, HC P&H Judgement Dated 21\/11\/2025 – Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0","datePublished":"2026-01-04T05:41:16+00:00","dateModified":"2026-01-04T05:41:18+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/"},"wordCount":84,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["GST","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/","name":"GST, HC P&H Judgement Dated 21\/11\/2025 - Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-01-04T05:41:16+00:00","dateModified":"2026-01-04T05:41:18+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-hc-ph-judgement-dated-21-11-2025-negative-blocking-of-gst-credit-beyond-ledger-balance-is-illegal-under-gst-rule-86a\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, HC P&H Judgement Dated 21\/11\/2025 – Negative Blocking of GST Credit beyond ledger balance is Illegal under GST Rule 86A\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3920","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=3920"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3920\/revisions"}],"predecessor-version":[{"id":3921,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3920\/revisions\/3921"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=3920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=3920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=3920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}