https://www.taxtmi.com/caselaws?id=449444 Rule 86A of the Tamil Nadu GST Rules permits blocking debit of electronic credit ledger only where the officer has objective reasons to believe that input tax credit was fraudulently availed or otherwise ineligible, and those reasons must be recorded and contemporaneously communicated in writing to the assessee. The rule does not expressly require prior notice, but the nature and consequences of the power demand disclosure of the basis for action. Where no written reasons are furnished beyond a reference to the supplier's name, the block on input tax credit cannot be sustained, though the department may proceed afresh in accordance with Rule 86A. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449444 Rule 86A of the Tamil Nadu GST Rules permits blocking debit of electronic credit ledger only where the officer has objective reasons to believe that input tax credit was fraudulently availed or otherwise ineligible, and those reasons must be recorded and contemporaneously communicated in writing to the assessee. The rule does not expressly require prior notice, but the nature and consequences of the power demand disclosure of the basis for action. Where no written reasons are furnished beyond a reference to the supplier's name, the block on input tax credit cannot be sustained, though the department may proceed afresh in accordance with Rule 86A. Case-Laws GST Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449444