https://www.taxtmi.com/caselaws?id=774921 The Madras HC directed respondents to unblock petitioner's Input Tax Credit (ITC) that was blocked under Rule 86A of CGST Rules. Respondents contended the restrictions must remain for one year per Rule 86A(3). Following precedent in Tvl.New Royal Traders case, the court held that ITC restrictions under Rule 86A(3) end when an appeal is filed with 10% deposit of disputed tax. The court ordered unblocking of petitioner's ITC blocked on specified dates and disposed of the petition. en-us Wed, 09 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774921 The Madras HC directed respondents to unblock petitioner's Input Tax Credit (ITC) that was blocked under Rule 86A of CGST Rules. Respondents contended the restrictions must remain for one year per Rule 86A(3). Following precedent in Tvl.New Royal Traders case, the court held that ITC restrictions under Rule 86A(3) end when an appeal is filed with 10% deposit of disputed tax. The court ordered unblocking of petitioner's ITC blocked on specified dates and disposed of the petition. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774921