https://www.taxtmi.com/caselaws?id=783906 Rule 86A permits blocking of input tax credit in the electronic credit ledger, but Rule 86A(2) allows debit to be permitted once the disallowance conditions no longer exist. Where the taxpayer has already made a representation seeking lifting of the restriction and no decision has been taken, the matter requires administrative consideration rather than continued inaction. The Madras HC directed the respondent to pass appropriate orders on the representation within two weeks, thereby requiring prompt disposal of the request for removal of the Rule 86A restriction. 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 Rule 86A permits blocking of input tax credit in the electronic credit ledger, but Rule 86A(2) allows debit to be permitted once the disallowance conditions no longer exist. Where the taxpayer has already made a representation seeking lifting of the restriction and no decision has been taken, the matter requires administrative consideration rather than continued inaction. The Madras HC directed the respondent to pass appropriate orders on the representation within two weeks, thereby requiring prompt disposal of the request for removal of the Rule 86A restriction. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783906