GST Electronic credit ledger can be blocked upto 1 Year as per rule 86A

Ems Projects Pvt. Ltd. Vs Commissioner Of CGST (Gujarat High Court) It is not in dispute that one year period has elapsed since GST Electronic credit ledger came to be blocked. Rule 86A of Central Goods and Services Tax Rules, 2017 empowers the authority to block the electronic credit ledger if the authority has reason to believe that the dealer has obtained the Input Tax Credit fraudulently or the same is ineligible. Be that as it may, if the period of one year i.e. the statutory time period during which the ledger can be blocked has come to an end, then, as on date, it can be said that there...