https://www.taxtmi.com/caselaws?id=422198 Blocking of Input Tax Credit under Rule 86A(3) requires assessee-specific particulars and a factual basis tied to the affected taxpayer. In a fake-invoice investigation, the Court noted that investigations must be individualized and that generalized allegations are insufficient to sustain the blocking order. It further observed that the credit had remained blocked beyond the prescribed period under Rule 86A(3), which weighed against the impugned action. The matter was therefore directed to be examined further, notice was issued, and interim relief was allowed to operate in the petitioner's favour. en-us Thu, 05 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422198 Blocking of Input Tax Credit under Rule 86A(3) requires assessee-specific particulars and a factual basis tied to the affected taxpayer. In a fake-invoice investigation, the Court noted that investigations must be individualized and that generalized allegations are insufficient to sustain the blocking order. It further observed that the credit had remained blocked beyond the prescribed period under Rule 86A(3), which weighed against the impugned action. The matter was therefore directed to be examined further, notice was issued, and interim relief was allowed to operate in the petitioner's favour. Case-Laws GST Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422198