https://www.taxtmi.com/caselaws?id=765864 Rule 86A of the Orissa GST Rules, 2017 governs blocking of electronic credit ledger input tax credit, and the restriction is noted as operating for a maximum period of one year, subject to lifting if the disallowing conditions cease to exist. The Court recorded that the investigation report had been filed and that the revenue could pursue recovery under sections 73 or 74 instead of continuing under Rule 86A. In that setting, it declined to examine the legality of the alleged negative blocking or appropriation further, leaving the matter to proceed in accordance with law without a merits determination. en-us Mon, 03 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 10:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765864 Rule 86A of the Orissa GST Rules, 2017 governs blocking of electronic credit ledger input tax credit, and the restriction is noted as operating for a maximum period of one year, subject to lifting if the disallowing conditions cease to exist. The Court recorded that the investigation report had been filed and that the revenue could pursue recovery under sections 73 or 74 instead of continuing under Rule 86A. In that setting, it declined to examine the legality of the alleged negative blocking or appropriation further, leaving the matter to proceed in accordance with law without a merits determination. Case-Laws GST Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765864