Court Orders Unblocking of Input Tax Credit, Finds No Justification for Rule 86A Invocation in GST Case.

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....Recovery of dues - blocking the input tax credit available in the credit ledger account of the writ applicant for recovering dues - invocation of Rule 86A of the Central Goods & Service Tax Rules, 2017 - We fail to understand how Rule 86A could have been invoked in the present matter. - The respondent No.2 is directed to unblock the input tax credit available in the credit ledger account of the writ applicant at the earliest - HC....