https://www.taxtmi.com/caselaws?id=792227 Rule 86A permits temporary blocking of debits in the electronic credit ledger where input tax credit is believed to be fraudulently availed or otherwise ineligible, and the restriction must be lifted once the disqualifying conditions no longer exist. Sub-rule (3) imposes an outer limit by providing that the restriction ceases after one year from the date of imposition. On that footing, continued blocking beyond twelve months is impermissible and the ledger restriction is deemed to have expired automatically after the prescribed period. en-us Tue, 24 Mar 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792227 Rule 86A permits temporary blocking of debits in the electronic credit ledger where input tax credit is believed to be fraudulently availed or otherwise ineligible, and the restriction must be lifted once the disqualifying conditions no longer exist. Sub-rule (3) imposes an outer limit by providing that the restriction ceases after one year from the date of imposition. On that footing, continued blocking beyond twelve months is impermissible and the ledger restriction is deemed to have expired automatically after the prescribed period. Case-Laws GST Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792227