https://www.taxtmi.com/caselaws?id=790258 Rule 86A(3) of the CGST Rules limits blocking of input tax credit in the electronic credit ledger to one year, after which the restriction lapses by operation of law and the credit must be unblocked. The Bombay HC also held that blocking of input tax credit has serious civil consequences and ordinarily requires a pre-decisional hearing; absent extraordinary circumstances, failure to afford such hearing renders the blocking action unsustainable. The provisional attachment and blocking were therefore set aside, and release of the ledger and attached bank accounts was directed in accordance with law. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790258 Rule 86A(3) of the CGST Rules limits blocking of input tax credit in the electronic credit ledger to one year, after which the restriction lapses by operation of law and the credit must be unblocked. The Bombay HC also held that blocking of input tax credit has serious civil consequences and ordinarily requires a pre-decisional hearing; absent extraordinary circumstances, failure to afford such hearing renders the blocking action unsustainable. The provisional attachment and blocking were therefore set aside, and release of the ledger and attached bank accounts was directed in accordance with law. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790258