https://www.taxtmi.com/forum/issue?id=119091 Administrative blocking of input tax credit under Rule 86A serves as a temporary protective step, but substantive denial or recovery of ITC is governed by Sections 73/74 subject to limitation and requires establishment of mens rea for extended periods. Retrospective cancellation of a supplier's registration does not automatically deprive a recipient of ITC if purchases were made when the supplier's registration was active; procedural safeguards, opportunity to be heard, and the respective burdens of proof on the department (to show fraud/mens rea) and on the recipient (to prove correct availment) determine entitlement. Appeal or writ remedies may be appropriate where notices are absent or time-barred. en-us Thu, 02 May 2024 14:03:46 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119091 Administrative blocking of input tax credit under Rule 86A serves as a temporary protective step, but substantive denial or recovery of ITC is governed by Sections 73/74 subject to limitation and requires establishment of mens rea for extended periods. Retrospective cancellation of a supplier's registration does not automatically deprive a recipient of ITC if purchases were made when the supplier's registration was active; procedural safeguards, opportunity to be heard, and the respective burdens of proof on the department (to show fraud/mens rea) and on the recipient (to prove correct availment) determine entitlement. Appeal or writ remedies may be appropriate where notices are absent or time-barred. Discussion-Forum GST Thu, 02 May 2024 14:03:46 +0530 https://www.taxtmi.com/forum/issue?id=119091