https://www.taxtmi.com/caselaws?id=788926 Rule 86A(3) of the CGST Rules limits blocking of an electronic credit ledger to one year from the date of imposition; once that period expires, the restriction cannot continue in law. A block imposed on 16 February 2024 therefore lapsed by February 2025, and the credit was required to be restored. Any attachment continuing beyond the statutory period was liable to be set aside and the ledger unblocked. Consequences flowing from cancellation of registration and any further action under the Act and Rules were left open. en-us Wed, 25 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788926 Rule 86A(3) of the CGST Rules limits blocking of an electronic credit ledger to one year from the date of imposition; once that period expires, the restriction cannot continue in law. A block imposed on 16 February 2024 therefore lapsed by February 2025, and the credit was required to be restored. Any attachment continuing beyond the statutory period was liable to be set aside and the ledger unblocked. Consequences flowing from cancellation of registration and any further action under the Act and Rules were left open. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788926