https://www.taxtmi.com/caselaws?id=782451 Blocking of input tax credit and attachment of a bank account under Rule 86-A(2) of the Tamil Nadu GST Rules were examined for reconsideration on merits, with the court directing the petitioner's reply to the show-cause notice to be treated as the reply to the impugned intimation notices. The authority was required to decide the matter in accordance with law within a fixed time. To balance the interests of both sides, the petitioner was directed to deposit 10% of the disputed tax in cash from the electronic cash ledger, and the bank attachment was made contingent on compliance with that condition, with vacation of the attachment upon such deposit. en-us Thu, 20 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782451 Blocking of input tax credit and attachment of a bank account under Rule 86-A(2) of the Tamil Nadu GST Rules were examined for reconsideration on merits, with the court directing the petitioner's reply to the show-cause notice to be treated as the reply to the impugned intimation notices. The authority was required to decide the matter in accordance with law within a fixed time. To balance the interests of both sides, the petitioner was directed to deposit 10% of the disputed tax in cash from the electronic cash ledger, and the bank attachment was made contingent on compliance with that condition, with vacation of the attachment upon such deposit. Case-Laws GST Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782451