Blocking of e-credit account under Rule 86A of the CGST Rules cannot continue beyond one year
Court :
Bombay High Court
Brief :
The Hon’ble Bombay High Court in the case of NZS Traders Pvt. Ltd. v. Union of India & Ors. [Writ Petition No. 4815 OF 2024, order dated March 25, 2026] held that restriction on the electronic credit ledger under Rule 86A(3) of the CGST Rules, 2017 cannot continue beyond one year from the date of imposition, and upon expiry of such period, the blocking of Input Tax Credit ceases to operate automatically by operation of law.
Citation :
Writ Petition No. 4815 OF 2024, order dated March 25, 2026
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Bimal Jain
Published in GST
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