Supreme Court Dismisses SLP Against GST Order Quashing action of Negative Blocking on ECL

The Supreme Court has dismissed a Special Leave Petition (SLP) against a GST order that quashed an action of "negative blocking on ECL (Electronic Credit Ledger)." The court's decision signals that it found no merit in the revenue's case. The ruling reinforces the principle that an authority cannot take arbitrary action against a taxpayer without a proper legal basis. This judgment is a crucial precedent for other cases involving the blocking of ECL.