{"id":74561,"date":"2025-12-10T08:41:44","date_gmt":"2025-12-10T03:11:44","guid":{"rendered":""},"modified":"2025-12-10T08:41:44","modified_gmt":"2025-12-10T03:11:44","slug":"itc-blocking-beyond-one-year-u-r-86a-held-ultra-vires-renewed-freeze-after-21-11-2024-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74561","title":{"rendered":"ITC Blocking Beyond One Year u\/r 86A Held Ultra Vires; Renewed Freeze After 21.11.2024 Quashed"},"content":{"rendered":"<p>ITC Blocking Beyond One Year u\/r 86A Held Ultra Vires; Renewed Freeze After 21.11.2024 Quashed<br \/>Case-Laws<br \/>GST<br \/>HC held that continued blocking of petitioner&#39;s ITC in the Electronic Credit Ledger beyond one year under Rule 86A of the 2017 Rules is ultra vires and unsustainable. Relying on the SC&#39;s interpretation of provisional attachment as a protective, pre-emptive measure and not a mode of recovery, the HC held that the statutory one-year period is sufficient for investigation and cannot<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94919\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITC Blocking Beyond One Year u\/r 86A Held Ultra Vires; Renewed Freeze After 21.11.2024 QuashedCase-LawsGSTHC held that continued blocking of petitioner&#8217;s ITC in the Electronic Credit Ledger beyond one year under Rule 86A of the 2017 Rules is ultra vires a<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74561","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74561"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74561\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}