https://www.taxtmi.com/caselaws?id=446066 Rule 86A permits restriction of input tax credit only where the Commissioner or authorised officer has reasons to believe, recorded in writing, that credit was fraudulently availed or is ineligible. Blocking credit without a written order, stated reasons, notice, or opportunity of hearing is treated as arbitrary and contrary to natural justice. Representations made by the taxpayer must be considered, and a fresh personal-hearing notice may be required before a merits-based decision. The stated remedy is to set aside the restriction and remit the matter for fresh determination after procedural compliance. en-us Mon, 20 Nov 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446066 Rule 86A permits restriction of input tax credit only where the Commissioner or authorised officer has reasons to believe, recorded in writing, that credit was fraudulently availed or is ineligible. Blocking credit without a written order, stated reasons, notice, or opportunity of hearing is treated as arbitrary and contrary to natural justice. Representations made by the taxpayer must be considered, and a fresh personal-hearing notice may be required before a merits-based decision. The stated remedy is to set aside the restriction and remit the matter for fresh determination after procedural compliance. Case-Laws GST Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446066