https://www.taxtmi.com/caselaws?id=757675 Blocking of input tax credit under Rule 86A of the GST Rules must rest on objective material and be exercised with care, not mechanically. Where subsequent show cause notices disclose the basis for the action, including allegations of credit availed on bogus invoices, the departmental action is supported by material gathered on irregular ITC availment. If the writ petition is filed belatedly after the notices and a statutory adjudication remedy remains available, interference under Article 226 is not warranted and the assessee is relegated to the alternate remedy. en-us Thu, 11 Apr 2024 00:00:00 +0530 Thu, 08 May 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757675 Blocking of input tax credit under Rule 86A of the GST Rules must rest on objective material and be exercised with care, not mechanically. Where subsequent show cause notices disclose the basis for the action, including allegations of credit availed on bogus invoices, the departmental action is supported by material gathered on irregular ITC availment. If the writ petition is filed belatedly after the notices and a statutory adjudication remedy remains available, interference under Article 226 is not warranted and the assessee is relegated to the alternate remedy. Case-Laws GST Thu, 11 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757675