https://www.taxtmi.com/caselaws?id=786503 Challenge to re-blocking of an electronic credit ledger alleged it exceeded the permissible period under Rule 86A and was void for want of jurisdiction. The court found an earlier tax demand and penalty order had been passed and the ledger was re-blocked within the one-year period prescribed by Rule 86A; the petitioner had not disclosed these material facts in the writ petition. Because statutory proceedings were ongoing and the time limit under Rule 86A remained unexpired, the administrative blocking was lawful and the writ petition was dismissed. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786503 Challenge to re-blocking of an electronic credit ledger alleged it exceeded the permissible period under Rule 86A and was void for want of jurisdiction. The court found an earlier tax demand and penalty order had been passed and the ledger was re-blocked within the one-year period prescribed by Rule 86A; the petitioner had not disclosed these material facts in the writ petition. Because statutory proceedings were ongoing and the time limit under Rule 86A remained unexpired, the administrative blocking was lawful and the writ petition was dismissed. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786503