Madras High Court Directs Unblocking of ITC After One-Year Period U/R 86A Expires

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Madras High Court Directs Unblocking of ITC After One-Year Period U/R 86A Expires

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Published on

26/02/2026

By Mariya Paliwala

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The Madras High Court has directed the tax department to unblock the Input Tax Credit (ITC) after noting that the statutory one-year period for blocking had expired. The bench of Justice C. Saravanan has observed that Rule 86A of the CGST Rules enables tax authorities to block utilization of ITC if they have reasons to…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Unblocking of ITC