https://www.taxtmi.com/caselaws?id=435486 HC ruled in favor of petitioner, directing respondents to unblock input tax credit ledger of Rs.95,50,660. The court noted Rule 86A guidelines allowing credit ledger unblocking after one year and ordered credit restoration, while reserving future consideration of Rule 61 amendment's legal validity. Petitioner's challenge regarding retrospective amendment and credit blocking was partially successful. en-us Thu, 16 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435486 HC ruled in favor of petitioner, directing respondents to unblock input tax credit ledger of Rs.95,50,660. The court noted Rule 86A guidelines allowing credit ledger unblocking after one year and ordered credit restoration, while reserving future consideration of Rule 61 amendment's legal validity. Petitioner's challenge regarding retrospective amendment and credit blocking was partially successful. Case-Laws GST Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435486