Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
ECL Cannot be blocked for More than One Year u/r 86A CGST Rules: Delhi HC
The Delhi HC ruled that ECL (Electronic Credit Ledger) cannot be blocked for more than one year under CGST Rules. The court held prolonged blocking arbitrary, safeguarding taxpayers’ rights. The decision limits excessive enforcement actions.