https://www.taxtmi.com/caselaws?id=770028 HC ruled that blocking of Input Tax Credit (ITC) under Rule 86A cannot continue beyond one year, regardless of ongoing investigations. The court directed lifting of ITC restriction imposed on 15th January 2024, emphasizing the statutory limitation of one-year blocking period. The decision does not interfere with departmental adjudication proceedings but ensures the petitioner's right to access ITC ledger after the prescribed timeframe. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770028 HC ruled that blocking of Input Tax Credit (ITC) under Rule 86A cannot continue beyond one year, regardless of ongoing investigations. The court directed lifting of ITC restriction imposed on 15th January 2024, emphasizing the statutory limitation of one-year blocking period. The decision does not interfere with departmental adjudication proceedings but ensures the petitioner's right to access ITC ledger after the prescribed timeframe. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770028