https://www.taxtmi.com/caselaws?id=408286 The court ruled in favor of the petitioner in a case challenging the blocking of the electronic credit ledger beyond one year. The court held that as per Rule 86-A(3) of the CGST Rules, 2017, the blocking of the credit ledger should cease after one year from imposition. The court set aside the continuation of the blocking, ordering immediate restoration of credit to the ledger. However, the respondents were permitted to take lawful actions in assessment proceedings. en-us Wed, 21 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408286 The court ruled in favor of the petitioner in a case challenging the blocking of the electronic credit ledger beyond one year. The court held that as per Rule 86-A(3) of the CGST Rules, 2017, the blocking of the credit ledger should cease after one year from imposition. The court set aside the continuation of the blocking, ordering immediate restoration of credit to the ledger. However, the respondents were permitted to take lawful actions in assessment proceedings. Case-Laws GST Wed, 21 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408286