https://www.taxtmi.com/caselaws?id=409805 The High Court of Bombay disposed of the petition based on the interpretation of Rule 86A of the CGST Rules, 2017, leading to the cessation of the blockage of the petitioner's electronic credit ledger. The Court did not address the technical error in input credit submission or the show cause notice, as the primary concern was resolved by the lapse of the one-year period specified in the rule. The Court left other issues open and did not award any costs. en-us Mon, 12 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409805 The High Court of Bombay disposed of the petition based on the interpretation of Rule 86A of the CGST Rules, 2017, leading to the cessation of the blockage of the petitioner's electronic credit ledger. The Court did not address the technical error in input credit submission or the show cause notice, as the primary concern was resolved by the lapse of the one-year period specified in the rule. The Court left other issues open and did not award any costs. Case-Laws GST Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409805