https://www.taxtmi.com/article/detailed?id=12167 Blocking of input tax credit under Rule 86A requires the officer to have reasons to believe, based on material evidence, that credit was fraudulently availed or is ineligible under the sub rule (1) grounds, and such reasons must be duly recorded in writing before disallowing debit from the electronic credit ledger. The power must be exercised cautiously and objectively; if the taxpayer produces supporting documents, the officer must have a strong written case and provide an opportunity to be heard before blocking ITC. en-us Mon, 25 Dec 2023 10:48:52 +0530 Mon, 25 Dec 2023 10:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12167 Blocking of input tax credit under Rule 86A requires the officer to have reasons to believe, based on material evidence, that credit was fraudulently availed or is ineligible under the sub rule (1) grounds, and such reasons must be duly recorded in writing before disallowing debit from the electronic credit ledger. The power must be exercised cautiously and objectively; if the taxpayer produces supporting documents, the officer must have a strong written case and provide an opportunity to be heard before blocking ITC. Articles Goods and Services Tax - GST Mon, 25 Dec 2023 10:48:52 +0530 https://www.taxtmi.com/article/detailed?id=12167