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HC held that Rule 86A of the GST Rules permits only temporary blocking of input tax credit (ITC) actually available in the Electronic Credit Ledger where the Commissioner has reason to believe it is fraudulently availed or ineligible, and does not authorize 'negative blocking' beyond the existing balance. While endorsing that prior notice or SCN is not mandatory for such emergent blocking, the Court ruled that blocking in excess of available credit is ultra vires Rule 86A. The writ petition was allowed and the impugned blocking order was set aside.
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