https://www.taxtmi.com/caselaws?id=433275 HC analyzed a petition challenging blocking of Input Tax Credit Account under Rule 86A of CGST Act. After account was unblocked and Petitioner utilized credit, court considered the academic nature of the petition. The bench adjourned proceedings to examine potential implications under Section 74, directing Respondents to provide additional details about account blocking and future legal considerations. en-us Mon, 12 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433275 HC analyzed a petition challenging blocking of Input Tax Credit Account under Rule 86A of CGST Act. After account was unblocked and Petitioner utilized credit, court considered the academic nature of the petition. The bench adjourned proceedings to examine potential implications under Section 74, directing Respondents to provide additional details about account blocking and future legal considerations. Case-Laws GST Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433275