https://www.taxtmi.com/caselaws?id=758251 Rule 86A permits blocking of input tax credit only for one year, and continued restraint beyond that period is not sustainable. On the admitted facts, the blocking order had remained in force after expiry of the statutory period, so the restraint on the credit was invalid. The consequential blocking of the credit ledger also failed because it depended on the underlying order and could not survive once that order was set aside. en-us Thu, 06 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 23:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758251 Rule 86A permits blocking of input tax credit only for one year, and continued restraint beyond that period is not sustainable. On the admitted facts, the blocking order had remained in force after expiry of the statutory period, so the restraint on the credit was invalid. The consequential blocking of the credit ledger also failed because it depended on the underlying order and could not survive once that order was set aside. Case-Laws GST Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758251