https://www.taxtmi.com/caselaws?id=417236 Rule 86A(3) limits blocking of an Electronic Credit Ledger to one year, and the blockage lapses automatically on expiry of that period. Continued restraint after the statutory period is impermissible unless a fresh order is passed, so the assessee must be allowed to utilise the available input tax credit once the time limit ends. The stated conclusion is that the ledger had to be unblocked after one year and the writ-applicant was entitled to use the credit. en-us Wed, 12 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417236 Rule 86A(3) limits blocking of an Electronic Credit Ledger to one year, and the blockage lapses automatically on expiry of that period. Continued restraint after the statutory period is impermissible unless a fresh order is passed, so the assessee must be allowed to utilise the available input tax credit once the time limit ends. The stated conclusion is that the ledger had to be unblocked after one year and the writ-applicant was entitled to use the credit. Case-Laws GST Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417236