https://www.taxtmi.com/caselaws?id=780527 HC held that powers under Rule 86A/Section 86A may be exercised only in respect of input tax credit actually available in the Electronic Credit Ledger on the date the blocking order is made and served. The impugned blocking order was quashed and set aside. Respondents are directed to restore the blocked input tax credit equivalent to the amounts recovered for June, July and August 2025, insofar as those recoveries are not themselves set aside. The court followed earlier High Court precedents on the same issue. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780527 HC held that powers under Rule 86A/Section 86A may be exercised only in respect of input tax credit actually available in the Electronic Credit Ledger on the date the blocking order is made and served. The impugned blocking order was quashed and set aside. Respondents are directed to restore the blocked input tax credit equivalent to the amounts recovered for June, July and August 2025, insofar as those recoveries are not themselves set aside. The court followed earlier High Court precedents on the same issue. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780527