https://www.taxtmi.com/caselaws?id=796622 Rule 86A(2) of the GST Rules permits debit from a blocked electronic credit ledger when the conditions that justified blocking no longer exist. Input tax credit was blocked after the petitioner's suppliers were found non-existent and their registrations cancelled. As the application seeking unblocking was stated to be unavailable to the respondents, a copy was required to be served for reconsideration. The application must then be considered and decided on its merits under the prescribed Rule 86A(2) mechanism. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796622 Rule 86A(2) of the GST Rules permits debit from a blocked electronic credit ledger when the conditions that justified blocking no longer exist. Input tax credit was blocked after the petitioner's suppliers were found non-existent and their registrations cancelled. As the application seeking unblocking was stated to be unavailable to the respondents, a copy was required to be served for reconsideration. The application must then be considered and decided on its merits under the prescribed Rule 86A(2) mechanism. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796622