https://www.taxtmi.com/article/detailed?id=10290 Power under Rule 86A to disallow debits from the electronic credit ledger is limited to an amount equivalent to the credit alleged to be fraudulently availed and cannot create a negative balance; it is a provisional restriction, not a vehicle for permanent recovery, which must be pursued through remedial recovery proceedings. Cross-utilisation between tax heads may only be blocked where legally permissible, and negative blocks must be withdrawn. en-us Thu, 24 Feb 2022 11:21:01 +0530 Thu, 24 Feb 2022 11:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10290 Power under Rule 86A to disallow debits from the electronic credit ledger is limited to an amount equivalent to the credit alleged to be fraudulently availed and cannot create a negative balance; it is a provisional restriction, not a vehicle for permanent recovery, which must be pursued through remedial recovery proceedings. Cross-utilisation between tax heads may only be blocked where legally permissible, and negative blocks must be withdrawn. Articles Goods and Services Tax - GST Thu, 24 Feb 2022 11:21:01 +0530 https://www.taxtmi.com/article/detailed?id=10290