https://www.taxtmi.com/caselaws?id=409285 The court allowed the writ petition filed by a Private Limited Company challenging the provisional blocking of input tax credit amounting to Rs. 1.5 crores based on alleged fraudulent activities. The court directed the immediate unblocking of Rs. 71,61,296/- in the electronic credit ledger, stating that the blockage of input tax credit beyond one year, as per Rule 86(A)(3) of CGST Rules, is not supported by law. The respondents admitted to the unlawfulness of the extended blockage, leading to the court's decision in favor of the petitioner. en-us Thu, 24 Jun 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409285 The court allowed the writ petition filed by a Private Limited Company challenging the provisional blocking of input tax credit amounting to Rs. 1.5 crores based on alleged fraudulent activities. The court directed the immediate unblocking of Rs. 71,61,296/- in the electronic credit ledger, stating that the blockage of input tax credit beyond one year, as per Rule 86(A)(3) of CGST Rules, is not supported by law. The respondents admitted to the unlawfulness of the extended blockage, leading to the court's decision in favor of the petitioner. Case-Laws GST Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409285