https://www.taxtmi.com/caselaws?id=441191 Blocking of input tax credit under Rule 86A may be exercised only on credible material indicating fraudulent or ineligible availing; the power is drastic and requires recorded reasons. Pre decisional hearing is not mandated in all cases, but affected persons must be afforded a post decisional hearing within a reasonable time to present objections and evidence, after which the authority must pass a reasoned order confirming or revoking the provisional block. Input tax credit remains a statutory concession subject to compliance, and taxpayers may discharge tax liabilities to continue operations during provisional blocking. Authorities must act fairly, reasonably, and on recorded material. en-us Thu, 27 Jul 2023 00:00:00 +0530 Thu, 12 Feb 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441191 Blocking of input tax credit under Rule 86A may be exercised only on credible material indicating fraudulent or ineligible availing; the power is drastic and requires recorded reasons. Pre decisional hearing is not mandated in all cases, but affected persons must be afforded a post decisional hearing within a reasonable time to present objections and evidence, after which the authority must pass a reasoned order confirming or revoking the provisional block. Input tax credit remains a statutory concession subject to compliance, and taxpayers may discharge tax liabilities to continue operations during provisional blocking. Authorities must act fairly, reasonably, and on recorded material. Case-Laws GST Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441191