Is negative blocking allowed when there is no credit balance in electronic credit ledger?

credit balance in electronic Case Title Milap Scrap Traders vs Commercial tax officer Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M Thakore Citation 2022 (3) GSTPanacea 314 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 12986 of 2021 Judgement Date 23-March-2022 Council for Petitioner Mr. Hardik V Vora Council for Respondent Mr. […]
Can negative blocking of their electronic credit ledger be done?

electronic credit ledger be done Case Title S.S. Enterprise & anr vs State Tax Officer, New Market Charge & ors. Court Calcutta High Court Honorable Judges Justice T.S.Sivagnanam & Justice Hiranmay Bhattacharyya Citation 2022 (6) GSTPanacea 247 HC Calcutta MAT 498 of 2022 with IA No.CAN 1 of 2022 Judgement Date 07-June-2022 Council for Petitioner […]