https://www.taxtmi.com/caselaws?id=798252 Rule 86A(3) of the Tamil Nadu GST Rules provides that a restriction on use of input tax credit imposed under Rule 86A(1) automatically ceases after one year. Continued blocking of the electronic credit ledger beyond that period cannot be sustained, particularly where the Rule 86A prerequisites are not independently satisfied. Internal departmental communication cannot justify an extended restriction. Where recovery is warranted following assessment, it must proceed through the regular statutory recovery mechanism. The credit ledger must be unblocked after the one-year restriction expires. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798252 Rule 86A(3) of the Tamil Nadu GST Rules provides that a restriction on use of input tax credit imposed under Rule 86A(1) automatically ceases after one year. Continued blocking of the electronic credit ledger beyond that period cannot be sustained, particularly where the Rule 86A prerequisites are not independently satisfied. Internal departmental communication cannot justify an extended restriction. Where recovery is warranted following assessment, it must proceed through the regular statutory recovery mechanism. The credit ledger must be unblocked after the one-year restriction expires. Case-Laws GST Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798252