HC, GST ITC block limited to one year under Rule 86A: Case of Sai Ram Enterprises vs DGGI Gurugram, HC Delhi Judgement Dated 28th April 2025. The HC has held that the credit ledger cannot be blocked beyond the period of one year, as stipulated under Rule 86A of the CGST Rules. This is however independent of any other action that the adjudicating authority may have taken, in accordance with law, against the Petitioner. (HC Delhi Judgement Dated 28/04/2025)