https://www.taxtmi.com/highlights?id=104490 Rule 86A limits restrictions on input tax credit in an electronic credit ledger to one year and provides a statutory route for unblocking. A person whose credit is blocked must approach the Commissioner for an order under Rule 86A(2). Where registration is subsequently cancelled and a demand is determined, unblocking cannot be pursued solely by relying on issues concerning communication of the blocking reasons. The cancellation and demand orders must first be validly challenged; an unblocking request may then be made in accordance with law. en-us Sat, 03 Oct 2026 09:32:28 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104490 Rule 86A limits restrictions on input tax credit in an electronic credit ledger to one year and provides a statutory route for unblocking. A person whose credit is blocked must approach the Commissioner for an order under Rule 86A(2). Where registration is subsequently cancelled and a demand is determined, unblocking cannot be pursued solely by relying on issues concerning communication of the blocking reasons. The cancellation and demand orders must first be validly challenged; an unblocking request may then be made in accordance with law. Highlights GST Sat, 03 Oct 2026 09:32:28 +0530 https://www.taxtmi.com/highlights?id=104490