Tag Archives: Coimbatore-I Division

Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act

By | September 25, 2026

Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Negative Blocking Of Electronic Credit Ledger For Tax Recovery Permitted Under Section 79 Of GST Act Issue Whether post-determination recovery measures under Section 79 empower tax authorities to block, including negative blocking, an assessee’s Electronic Credit Ledger (ECL), as… Read More »