https://www.taxtmi.com/article/detailed?id=10273 Blocking of input tax credit under Rule 86A must be exercised only after an officer forms subjective satisfaction based on objective material, records reasons before blocking, specifies the precise ITC amount alleged to be fraudulently or wrongly availed, and provides a prompt hearing; the power is administrative with quasi judicial shades, distinct from Section 83, delegable to subordinate officers but subject to reasonableness and independent application of mind. en-us Wed, 16 Feb 2022 10:18:00 +0530 Wed, 16 Feb 2022 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10273 Blocking of input tax credit under Rule 86A must be exercised only after an officer forms subjective satisfaction based on objective material, records reasons before blocking, specifies the precise ITC amount alleged to be fraudulently or wrongly availed, and provides a prompt hearing; the power is administrative with quasi judicial shades, distinct from Section 83, delegable to subordinate officers but subject to reasonableness and independent application of mind. Articles Goods and Services Tax - GST Wed, 16 Feb 2022 10:18:00 +0530 https://www.taxtmi.com/article/detailed?id=10273