Electronic Credit Ledger automatically get unblocked after expiry of period of 1 year?

Barmecha Texfab Pvt. Ltd. Vs Commissioner, Govt. of Gujarat (Gujarat High Court)

Rule 86A of the CGST Rules, 2017 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. th

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