https://www.taxtmi.com/article/detailed?id=9929 Revocation of registration is limited to verifying that pending returns are filed and tax, interest, penalty and late fees are paid; assessment of ITC entitlement lies outside that revocation process. Rule 86A allows senior officers to restrict debit from the electronic credit ledger where there is reasoned belief of fraudulent or ineligible credit, but the restriction must be reasoned and ceases after one year, and its use where supplier non-payment is the sole basis has attracted legal challenge. en-us Mon, 02 Aug 2021 13:23:09 +0530 Mon, 02 Aug 2021 13:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9929 Revocation of registration is limited to verifying that pending returns are filed and tax, interest, penalty and late fees are paid; assessment of ITC entitlement lies outside that revocation process. Rule 86A allows senior officers to restrict debit from the electronic credit ledger where there is reasoned belief of fraudulent or ineligible credit, but the restriction must be reasoned and ceases after one year, and its use where supplier non-payment is the sole basis has attracted legal challenge. Articles Goods and Services Tax - GST Mon, 02 Aug 2021 13:23:09 +0530 https://www.taxtmi.com/article/detailed?id=9929