https://www.taxtmi.com/caselaws?id=758662 Rule 86A(2) of the Odisha GST Rules allows debit of the electronic credit ledger to be restored when the conditions for blocking no longer exist, and rule 86A(3) limits the restriction to one year. A rejection that merely relied on an earlier writ order, without examining whether the blocking should continue or whether the applicant had shown that the reasons for restriction had ceased, was unsustainable. The authority was required to consider the request on its merits and pass a reasoned order. The impugned communication was set aside and the application was restored for fresh decision. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758662 Rule 86A(2) of the Odisha GST Rules allows debit of the electronic credit ledger to be restored when the conditions for blocking no longer exist, and rule 86A(3) limits the restriction to one year. A rejection that merely relied on an earlier writ order, without examining whether the blocking should continue or whether the applicant had shown that the reasons for restriction had ceased, was unsustainable. The authority was required to consider the request on its merits and pass a reasoned order. The impugned communication was set aside and the application was restored for fresh decision. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758662