Tag Archives: Delhi North

Blocked Credit Ledger Cannot Be Used for Appellate Pre-Deposit Until Blockage Under Rule 86A Is Removed

By | September 15, 2026
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Blocked Credit Ledger Cannot Be Used for Appellate Pre-Deposit Until Blockage Under Rule 86A Is Removed Issue Whether an assessee can seek direct appropriation of blocked Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A to satisfy the mandatory pre-deposit requirement for filing an appeal under Section 107(6). Facts The DGGI… Read More »

Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties

By | July 15, 2026
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Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties Issue Whether the proper officer adjudicating a tax liability under Section 74 of the CGST Act has the legal competence and jurisdiction to simultaneously impose consequential penalties under Section 122 within the same adjudication order, or if a separate penalty proceeding… Read More »