https://www.taxtmi.com/caselaws?id=447923 Rule 86A(3) of the CGST Rules limits a blocking order on input tax credit to one year from the date of blocking. Where the prescribed period has expired, the restraint cannot continue, because there is no statutory authority to keep the credit ledger blocked beyond that time. On the facts noted, the blocking had already continued past the one-year limit and the expiry was undisputed, so the continued blockage was unlawful and the respondent was required to unblock the input tax credit. en-us Wed, 03 Jan 2024 00:00:00 +0530 Tue, 23 Dec 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447923 Rule 86A(3) of the CGST Rules limits a blocking order on input tax credit to one year from the date of blocking. Where the prescribed period has expired, the restraint cannot continue, because there is no statutory authority to keep the credit ledger blocked beyond that time. On the facts noted, the blocking had already continued past the one-year limit and the expiry was undisputed, so the continued blockage was unlawful and the respondent was required to unblock the input tax credit. Case-Laws GST Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447923