https://www.taxtmi.com/caselaws?id=798373 Section 49(4) permits electronic credit ledger balances to be used for output-tax payments only in the prescribed manner and subject to prescribed conditions and restrictions. Although such credit may ordinarily be used towards liabilities including an appellate pre-deposit under Section 107, that facility is unavailable while a valid Rule 86A credit-blocking order remains in force. Rule 86A operates as a provisional measure, requires recorded reasons, allows an application for unblocking, and cannot continue beyond one year. Blocked electronic credit ledger amounts therefore cannot be utilised for appellate pre-deposit during the blocking order's operation. en-us Fri, 28 Aug 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798373 Section 49(4) permits electronic credit ledger balances to be used for output-tax payments only in the prescribed manner and subject to prescribed conditions and restrictions. Although such credit may ordinarily be used towards liabilities including an appellate pre-deposit under Section 107, that facility is unavailable while a valid Rule 86A credit-blocking order remains in force. Rule 86A operates as a provisional measure, requires recorded reasons, allows an application for unblocking, and cannot continue beyond one year. Blocked electronic credit ledger amounts therefore cannot be utilised for appellate pre-deposit during the blocking order's operation. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798373