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    <description>The Madras HC dealt with a challenge to blocking of the electronic credit ledger under Rule 86A, where the dispute over ineligible input tax credit was still pending on a DRC-01 notice and the impugned order lacked reasons. It granted conditional interim relief by requiring a cash deposit before restoration of the ledger, while directing the authority to complete adjudication on merits expeditiously and after affording the petitioner a personal hearing.</description>
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