https://www.taxtmi.com/caselaws?id=800276 Rule 86A(3) confines restrictions on utilisation of input tax credit in an electronic credit ledger to one year. A registered person may seek an order from the Commissioner under Rule 86A(2) after credit is blocked. Where that remedy has not been pursued, and registration cancellation and demand proceedings remain separately challengeable, no entitlement to mandamus relief for unblocking the credit is established. en-us Fri, 11 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800276 Rule 86A(3) confines restrictions on utilisation of input tax credit in an electronic credit ledger to one year. A registered person may seek an order from the Commissioner under Rule 86A(2) after credit is blocked. Where that remedy has not been pursued, and registration cancellation and demand proceedings remain separately challengeable, no entitlement to mandamus relief for unblocking the credit is established. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800276