https://www.taxtmi.com/caselaws?id=421250 Blocking of input tax credit under Rule 86A expires automatically after one year from the date the direction takes effect. Sub-rule (3) limits the life of the blocking order to that statutory period, and where no further extension order is shown, the blockage cannot continue beyond expiry. On the stated facts, a direction issued on 10 July 2020 ceased to operate on 9 July 2021 and could not remain effective thereafter. en-us Tue, 14 Sep 2021 00:00:00 +0530 Wed, 02 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421250 Blocking of input tax credit under Rule 86A expires automatically after one year from the date the direction takes effect. Sub-rule (3) limits the life of the blocking order to that statutory period, and where no further extension order is shown, the blockage cannot continue beyond expiry. On the stated facts, a direction issued on 10 July 2020 ceased to operate on 9 July 2021 and could not remain effective thereafter. Case-Laws GST Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421250