{"id":76556,"date":"2026-09-05T08:44:39","date_gmt":"2026-09-05T08:44:39","guid":{"rendered":""},"modified":"2026-09-05T08:44:39","modified_gmt":"2026-09-05T08:44:39","slug":"blocked-input-tax-credit-cannot-fund-an-appellate-pre-deposit-while-a-valid-electronic-credit-ledger-restriction-continues","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76556","title":{"rendered":"Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues."},"content":{"rendered":"<p>Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.<br \/>Case-Laws<br \/>GST<br \/>Blocked input tax credit cannot be used for an appellate pre-deposit while a valid Rule 86A restriction prohibits debit of the electronic credit ledger. Section 49(4) permits use of ledger credit towards output-tax payments only subject to prescribed conditions and restrictions; it therefore creates no absolute right to use blocked credit for pre-deposit. Rule 86A operates provisionally, requires recorded reasons for the restriction, and permits an unblocking application when the grounds no longer subsist. The unblocking request must be considered expeditiously, with a speaking order and reasonable opportunity before any proposed rejection.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103444\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.Case-LawsGSTBlocked input tax credit cannot be used for an appellate pre-deposit while a valid Rule 86A restriction prohibits deb&#8230;<\/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-76556","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76556","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=76556"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76556\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}