https://www.taxtmi.com/caselaws?id=410215 Rule 86A of the GST Rules authorises temporary blocking of utilisation of input tax credit where the authorised officer has recorded reasons to believe the credit was fraudulently availed or otherwise ineligible. The provision is a preventive, lien-like restriction on the electronic credit ledger and is distinct from recovery under Sections 74, 78 or 79. The expression "input tax available" refers to credit previously availed, not only the balance standing in the ledger on the date of the order. On that basis, the blocking order was within jurisdiction and not premature merely because adjudication and recovery proceedings were still pending. en-us Thu, 15 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410215 Rule 86A of the GST Rules authorises temporary blocking of utilisation of input tax credit where the authorised officer has recorded reasons to believe the credit was fraudulently availed or otherwise ineligible. The provision is a preventive, lien-like restriction on the electronic credit ledger and is distinct from recovery under Sections 74, 78 or 79. The expression "input tax available" refers to credit previously availed, not only the balance standing in the ledger on the date of the order. On that basis, the blocking order was within jurisdiction and not premature merely because adjudication and recovery proceedings were still pending. Case-Laws GST Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410215