Delhi HC says Blocked ITC Cannot Satisfy GST Appeal Pre Deposit

Spherion Solutions faced a ₹33.32 lakh GST demand, but the DRC-07 incorrectly reflected the tax and penalty together as ₹66.65 lakh, causing the GST portal to calculate an excessive pre-deposit. The High Court permitted the appeal to be filed within four weeks and clarified that ordinarily available ECL credit could be used for the pre-deposit, but credit blocked under Rule 86A could not be treated as payment unless the restriction was first removed or modified.