https://www.taxtmi.com/caselaws?id=789912 Rule 86A(3) of the CGST Rules limits blocking of the Electronic Credit Ledger to one year from the date the restriction is imposed. The restriction therefore ceases automatically on expiry of twelve months, and any continued blocking beyond that period is contrary to the express statutory mandate. As the ledger here had been blocked on 21.11.2024, continuation of the restriction after one year was unsustainable, and the authorities were directed to unblock the Electronic Credit Ledger forthwith. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789912 Rule 86A(3) of the CGST Rules limits blocking of the Electronic Credit Ledger to one year from the date the restriction is imposed. The restriction therefore ceases automatically on expiry of twelve months, and any continued blocking beyond that period is contrary to the express statutory mandate. As the ledger here had been blocked on 21.11.2024, continuation of the restriction after one year was unsustainable, and the authorities were directed to unblock the Electronic Credit Ledger forthwith. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789912