https://www.taxtmi.com/caselaws?id=799802 A deemed stay of recovery arising from appellate pre-deposit stays recovery of the balance demand but does not automatically require unblocking of an electronic credit ledger restricted for input tax credit. Blocking under Rule 86A is an independent provisional measure that requires recorded reasons and cannot continue beyond one year. The deemed stay prevents appropriation from the electronic cash ledger or blocked credit ledger, while the blocking order remains separately operative unless reconsidered. The affected person may seek unblocking, and refusal must be supported by a speaking order. en-us Thu, 03 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799802 A deemed stay of recovery arising from appellate pre-deposit stays recovery of the balance demand but does not automatically require unblocking of an electronic credit ledger restricted for input tax credit. Blocking under Rule 86A is an independent provisional measure that requires recorded reasons and cannot continue beyond one year. The deemed stay prevents appropriation from the electronic cash ledger or blocked credit ledger, while the blocking order remains separately operative unless reconsidered. The affected person may seek unblocking, and refusal must be supported by a speaking order. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799802