https://www.taxtmi.com/caselaws?id=783906 The dominant issue was whether continued blocking of input tax credit under Rule 86A(1) of the GST Rules could persist without a decision on the taxpayer's request for unblocking under Rule 86A(2). The HC held that Rule 86A(2) obliges the competent authority to consider whether the conditions justifying disallowance of debit from the electronic credit ledger still exist and, if not, to permit debit by a reasoned order. Since the taxpayer's representation seeking such relief had not been decided, the HC disposed of the writ by directing the tax authority to pass appropriate orders on the representation within two weeks. en-us Fri, 12 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783906 The dominant issue was whether continued blocking of input tax credit under Rule 86A(1) of the GST Rules could persist without a decision on the taxpayer's request for unblocking under Rule 86A(2). The HC held that Rule 86A(2) obliges the competent authority to consider whether the conditions justifying disallowance of debit from the electronic credit ledger still exist and, if not, to permit debit by a reasoned order. Since the taxpayer's representation seeking such relief had not been decided, the HC disposed of the writ by directing the tax authority to pass appropriate orders on the representation within two weeks. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783906