https://www.taxtmi.com/caselaws?id=417701 Rule 86A permits blocking of the Electronic Credit Ledger only for the statutory period of one year; on expiry, the blockage ceases to operate and the ledger stands automatically unblocked unless a fresh order is passed in accordance with law. After the statutory life of the blocking order ended, the authority had no discretion to continue ? no, avoid Hindi. The assessee was therefore entitled to avail the available input credit, and relief followed. 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=417701 Rule 86A permits blocking of the Electronic Credit Ledger only for the statutory period of one year; on expiry, the blockage ceases to operate and the ledger stands automatically unblocked unless a fresh order is passed in accordance with law. After the statutory life of the blocking order ended, the authority had no discretion to continue ? no, avoid Hindi. The assessee was therefore entitled to avail the available input credit, and relief followed. Case-Laws GST Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417701