Court Warns Authorities on Delayed Electronic Credit Ledger Unblocking; Personal Liability for Future Rule 86A Violations.

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....Unblocking of Electronic Credit Ledger - period of one year as prescribed under sub-rule 3 of Rule 86A of the CGST/GGST Rules has elapsed from the date of order of blocking of the Electronic Credit Ledger - We make it clear that next time if we come across such a case, then the concerned authority would be held personally liable for the loss which the assessee might have suffered during the interregnum period. - HC....