https://www.taxtmi.com/caselaws?id=784744 The electronic credit ledger restriction under Rule 86A(3) of the CGST/SGST Rules, 2017 could not continue beyond one year, and the restraint was directed to be withdrawn. Interim protection was also granted against coercive steps on the basis of the impugned adjudication order until the returnable date, while the respondents were required to file an affidavit addressing the jurisdictional objections and the legality of the search proceedings. en-us Wed, 07 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784744 The electronic credit ledger restriction under Rule 86A(3) of the CGST/SGST Rules, 2017 could not continue beyond one year, and the restraint was directed to be withdrawn. Interim protection was also granted against coercive steps on the basis of the impugned adjudication order until the returnable date, while the respondents were required to file an affidavit addressing the jurisdictional objections and the legality of the search proceedings. Case-Laws GST Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784744