https://www.taxtmi.com/caselaws?id=435103 The HC held that only a Commissioner or an officer not below Assistant Commissioner with reasons to believe that ITC was fraudulently availed or ineligible under Rule 86A(1)(a)-(d) can block ITC. In the present case, respondents lacked any material to form such belief, and the show cause notice was issued mechanically without authority under Section 74 CGST Act. The Court found the impugned instructions requiring demand creation before unblocking ITC, even after one year, contrary to Rule 86A(3). Consequently, the show cause notice and order blocking ITC were quashed and set aside, allowing the petition. en-us Tue, 07 Mar 2023 00:00:00 +0530 Tue, 12 Aug 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435103 The HC held that only a Commissioner or an officer not below Assistant Commissioner with reasons to believe that ITC was fraudulently availed or ineligible under Rule 86A(1)(a)-(d) can block ITC. In the present case, respondents lacked any material to form such belief, and the show cause notice was issued mechanically without authority under Section 74 CGST Act. The Court found the impugned instructions requiring demand creation before unblocking ITC, even after one year, contrary to Rule 86A(3). Consequently, the show cause notice and order blocking ITC were quashed and set aside, allowing the petition. Case-Laws GST Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435103