https://www.taxtmi.com/caselaws?id=444638 State tax officers were treated as competent to invoke Rule 86-A to block input tax credit because the Central and State GST enactments were read as a parallel, harmonious scheme and the delegation framework authorised such exercise of power. However, the rejection of the taxpayer's objection to the blocking action could not stand where it did not fairly address the merits or comply with the hearing and reconsideration contemplated by the blocking order and Rule 86-A(2). The rejection order was quashed and the matter remitted for fresh consideration after hearing the taxpayer. en-us Tue, 17 Oct 2023 00:00:00 +0530 Wed, 24 Dec 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444638 State tax officers were treated as competent to invoke Rule 86-A to block input tax credit because the Central and State GST enactments were read as a parallel, harmonious scheme and the delegation framework authorised such exercise of power. However, the rejection of the taxpayer's objection to the blocking action could not stand where it did not fairly address the merits or comply with the hearing and reconsideration contemplated by the blocking order and Rule 86-A(2). The rejection order was quashed and the matter remitted for fresh consideration after hearing the taxpayer. Case-Laws GST Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444638