https://www.taxtmi.com/caselaws?id=759333 Rule 86A of the CGST Rules permits the Commissioner or an authorised officer to block debit of the electronic credit ledger where there are reasons to believe input tax credit was fraudulently availed or is otherwise ineligible. On allegations of credit claimed on forged invoices without supply of goods or services, the Kerala HC found no jurisdictional defect or legal inconsistency in the intimation and notices. The challenge to the restriction on utilisation of input tax credit therefore failed, and the blocking of the electronic credit ledger was upheld, with adjudication to be completed expeditiously. en-us Thu, 15 Feb 2024 00:00:00 +0530 Mon, 12 May 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759333 Rule 86A of the CGST Rules permits the Commissioner or an authorised officer to block debit of the electronic credit ledger where there are reasons to believe input tax credit was fraudulently availed or is otherwise ineligible. On allegations of credit claimed on forged invoices without supply of goods or services, the Kerala HC found no jurisdictional defect or legal inconsistency in the intimation and notices. The challenge to the restriction on utilisation of input tax credit therefore failed, and the blocking of the electronic credit ledger was upheld, with adjudication to be completed expeditiously. Case-Laws GST Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759333