The ruling in brief
Where registered trader's input tax credit in electronic credit ledger was blocked for over two years despite express rule limiting restriction period to one year, such continued blockage was invalid as the rule mandated unblocking after one year, and internal communication could not lawfully justify extension of restriction beyond statutory limit
Provisions considered
Rule 86A of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.