https://www.taxtmi.com/caselaws?id=755771 Rule 86A permits temporary restriction on debit of input tax credit in an electronic credit ledger where credit is believed to have been fraudulently availed or is otherwise ineligible. The rule itself provides that the restriction ceases to have effect after one year from the date of imposition. On that basis, a blocking order imposed on 23 November 2022 would expire on or about 23 November 2023, and cannot continue beyond that period by operation of law. en-us Mon, 15 Jul 2024 00:00:00 +0530 Wed, 17 Jul 2024 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755771 Rule 86A permits temporary restriction on debit of input tax credit in an electronic credit ledger where credit is believed to have been fraudulently availed or is otherwise ineligible. The rule itself provides that the restriction ceases to have effect after one year from the date of imposition. On that basis, a blocking order imposed on 23 November 2022 would expire on or about 23 November 2023, and cannot continue beyond that period by operation of law. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755771