https://www.taxtmi.com/caselaws?id=456431 Blocking of the Electronic Credit Ledger under Rule 86A of the Odisha GST Rules was upheld where the Department had reasons to believe that input tax credit was fraudulently availed or otherwise ineligible. The Court accepted that restriction could be imposed when the registered supplier was found not to be operating from the declared business premises and the invoices appeared to support prima facie inadmissible credit. The challenge based on absence of prior notice and hearing did not succeed in writ jurisdiction, and the writ petition was not entertained. en-us Fri, 22 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456431 Blocking of the Electronic Credit Ledger under Rule 86A of the Odisha GST Rules was upheld where the Department had reasons to believe that input tax credit was fraudulently availed or otherwise ineligible. The Court accepted that restriction could be imposed when the registered supplier was found not to be operating from the declared business premises and the invoices appeared to support prima facie inadmissible credit. The challenge based on absence of prior notice and hearing did not succeed in writ jurisdiction, and the writ petition was not entertained. Case-Laws GST Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456431