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HomeGSTRule 86A Restriction Can’t Continue Beyond 1 Year: Bombay High Court Orders...

Rule 86A Restriction Can’t Continue Beyond 1 Year: Bombay High Court Orders ITC Unblocking

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By Mariya Paliwala
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The Bombay High Court has held that the blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules cannot continue beyond the statutory period of one year. The Bench of Justice G. S. Kulkarni and Justice Aarti Sathe categorically held that the statutory provision leaves no room for ambiguity—the restriction automatically ceases…

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Mariya Paliwala
Mariya Paliwalahttps://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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