Restriction on electronic credit ledger use when input tax credit appears fraudulently claimed; authority may lift restriction upon satisfaction. The Commissioner or an authorised officer (not below Assistant Commissioner) may, with reasons recorded in writing, disallow debit from the electronic credit ledger for discharge of liabilities or refund claims where input tax credit appears fraudulently availed or ineligible on specified grounds (non existent suppliers, absence of receipt of goods/services, unpaid tax on corresponding supply, claimant non existence, or lack of prescribed documents). The restriction may be lifted when conditions no longer exist and in any event ceases after one year from imposition.