https://www.taxtmi.com/caselaws?id=412314 Rule 86-A permits temporary disallowance of debit of the electronic credit ledger where Input Tax Credit is believed to be fraudulently availed or otherwise ineligible, but the restriction is expressly time-limited. The rule also allows lifting the block when the stated conditions no longer exist, and sub-rule (3) provides that the restriction ceases after one year from the date of imposition. Because the block in this matter continued beyond that period, the Court held that it could not survive and that the taxpayers were entitled to de-blocking and use of the blocked Input Tax Credit. en-us Fri, 03 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412314 Rule 86-A permits temporary disallowance of debit of the electronic credit ledger where Input Tax Credit is believed to be fraudulently availed or otherwise ineligible, but the restriction is expressly time-limited. The rule also allows lifting the block when the stated conditions no longer exist, and sub-rule (3) provides that the restriction ceases after one year from the date of imposition. Because the block in this matter continued beyond that period, the Court held that it could not survive and that the taxpayers were entitled to de-blocking and use of the blocked Input Tax Credit. Case-Laws GST Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412314