https://www.taxtmi.com/caselaws?id=307008 The blocking of an electronic credit ledger under Rule 86A(3) of the CGST Rules cannot continue beyond one year unless an order extending the blocking is passed. Where no such extension order exists, the blocking loses force automatically on expiry of the prescribed period. On the facts noted, the respondents confirmed that no further extension had been issued, so the blockage could not lawfully subsist beyond one year and was treated as having lapsed. en-us Fri, 11 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307008 The blocking of an electronic credit ledger under Rule 86A(3) of the CGST Rules cannot continue beyond one year unless an order extending the blocking is passed. Where no such extension order exists, the blocking loses force automatically on expiry of the prescribed period. On the facts noted, the respondents confirmed that no further extension had been issued, so the blockage could not lawfully subsist beyond one year and was treated as having lapsed. Case-Laws GST Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307008