Electronic Credit Ledger automatically gets unblocked after 1 Year

Ambika Creation Vs Commissioner, Govt. of Gujarat (Gujarat High Court) Rule 86A itself has provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. In fact, it was the duty of the authority concerned to permit the assessee, i.e. the writ-applicant, to avail the input credit available in his ledger. Once the statutory period comes to an end, the authority has no further discretion in the matter, unless a fresh order is passed. In the case on hand, it is very unfortunate to note that despite the f...