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2021 (7) TMI 127 - HC - GSTContinuous Blocking of the electronic credit ledger beyond one year - Input tax credit - fake invoices issued by non-existing firms - Rule 86(A)(1) of C.G.S.T. Rules, 2017 - HELD THAT:- The continuance of blockage of petitioner’s electronic credit ledger cannot continue beyond one year, the writ petition stands allowed.
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