2026 (5) TMI 1429

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...., Advocate For the Respondents : Sri. Aravind V Chavan., Advocate ORAL ORDER: Petitioner has called in question the action of respondent No.1 in blocking the petitioners' electronic credit ledger, which action was invoked pursuant to the power conferred under Rule 86A of the Central Goods and Service Tax Rules, 2017 (for short 'CGST Rules'). 2. The only point that would be ....

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....istered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or ii. without receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in re....

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....ic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. 4 In light of Rule 86A (3), the restriction imposed by blocking the electronic credit ledger ought to cease to have effect after the expiry of a period of one year from the date of imposition o....