https://www.taxtmi.com/caselaws?id=783141 HC held that blocking of petitioner's ITC in the Electronic Credit Ledger under Rule 86A beyond the statutory period of one year, on the same grounds and without any fresh material or further proceedings, is ultra vires and unsustainable. Relying on SC jurisprudence equating provisional attachment and ITC blocking as pre-emptive, revenue-protective measures rather than recovery tools, HC held that such measures cannot be continued indefinitely or renewed mechanically. Since the initial one-year period from 21.11.2023 had lapsed and no new circumstances were shown, the continued blocking was quashed. The impugned orders were set aside and the writ petition allowed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783141 HC held that blocking of petitioner's ITC in the Electronic Credit Ledger under Rule 86A beyond the statutory period of one year, on the same grounds and without any fresh material or further proceedings, is ultra vires and unsustainable. Relying on SC jurisprudence equating provisional attachment and ITC blocking as pre-emptive, revenue-protective measures rather than recovery tools, HC held that such measures cannot be continued indefinitely or renewed mechanically. Since the initial one-year period from 21.11.2023 had lapsed and no new circumstances were shown, the continued blocking was quashed. The impugned orders were set aside and the writ petition allowed. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783141