Electronic Credit Ledger cannot remained blocked after expiry of period of 1 year

K.Vinodhkumar Vs Commissioner of GST and Central Excise (Madras High Court)

Learned counsel for writ petitioner draws the attention of this court to Sub Rule (3) of Rule 86 A and submits that on a demurrer that even if the attachment is for a valid reason under 86 A, the same elapsed on 17.02.2021, on expiry of one year from the date of imposing of restriction.

Learned counsel for writ petitioner submits that Rule 86 A is akin to a provisional attachment in other fiscal statutes as it is i

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