Once the one-year period prescribed under Rule 86A(3) of the CGST Rules has expired, the credit that was blocked has to be unblocked. Madras High Court in Tvl. New Royal Traders vs The Assistant Commissioner Ral, Chennai [ dated 13-Sep-2023;

W.P.No.20767 of 2023 and W.P.Nos. 19968, 23503, 23712, 23847, 23850, 25060 & 25067 of 2022 and W.M.P.No.20145 & 20146 of 2023 and W.M.P.Nos.19263, 19264, 22462, 22464, 22831, 22833, 22839, 22840, 22650, 22652, 24007, 24008, 24021 & 24023 of 2022]