Rule 86A may be invoked only where credit in the electronic...

Rule 86A may be invoked only where credit in the electronic credit ledger has been fraudulently availed or is otherwise ineligible under the rule's specified conditions (for example, documents from a non-existent person, no receipt of goods/services, tax not paid, recipient non-existent, or lack of prescribed documents); where allegations concern only wrongful availment by the recipient of invoices and not fraudulent availment or ineligibility by the invoicing taxpayer, Rule 86A cannot be validly applied. Applying that principle, the notice invoking Rule 86A against the petitioner was without jurisdiction and the blocked electronic credit ledger must be unblocked, with other departmental contentions left open.