https://www.taxtmi.com/caselaws?id=420751 Rule 86A(2) permits debit of the electronic credit ledger once the disqualifying conditions cease to exist, and the aggrieved registered person should first place objections before the authorised officer. The officer must examine those objections and pass a speaking, reasoned order within the prescribed time. In this framework, petitioners whose input tax credit was blocked were allowed to submit objections to the competent authority, which was directed to decide the matter in accordance with law within the stipulated period. en-us Thu, 07 Apr 2022 00:00:00 +0530 Fri, 26 Dec 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420751 Rule 86A(2) permits debit of the electronic credit ledger once the disqualifying conditions cease to exist, and the aggrieved registered person should first place objections before the authorised officer. The officer must examine those objections and pass a speaking, reasoned order within the prescribed time. In this framework, petitioners whose input tax credit was blocked were allowed to submit objections to the competent authority, which was directed to decide the matter in accordance with law within the stipulated period. Case-Laws GST Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420751