{"id":76846,"date":"2026-10-03T09:32:28","date_gmt":"2026-10-03T09:32:28","guid":{"rendered":""},"modified":"2026-10-03T09:32:28","modified_gmt":"2026-10-03T09:32:28","slug":"input-tax-credit-blocking-requires-use-of-the-prescribed-unblocking-remedy-before-writ-relief-especially-after-demand-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76846","title":{"rendered":"Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings."},"content":{"rendered":"<p>Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.<br \/>Case-Laws<br \/>GST<br \/>Rule 86A limits restrictions on input tax credit in an electronic credit ledger to one year and provides a statutory route for unblocking. A person whose credit is blocked must approach the Commissioner for an order under Rule 86A(2). Where registration is subsequently cancelled and a demand is determined, unblocking cannot be pursued solely by relying on issues concerning communication of the blocking reasons. The cancellation and demand orders must first be validly challenged; an unblocking request may then be made in accordance with law.<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=104490\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.Case-LawsGSTRule 86A limits restrictions on input tax credit in an electronic credit ledger to one year and provides a st&#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-76846","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76846","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=76846"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76846\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}