https://www.taxtmi.com/article/detailed?id=13024 Rule 86A permits an officer to not allow debit from a taxpayer's electronic credit ledger only where there is credit available in that ledger which the officer reasonably believes has been fraudulently availed or is ineligible; the blocking must be limited to the portion of ITC actually available in the ledger at the time of the order and does not extend to credits already utilised or no longer present, with the measure operating as a temporary revenue protection mechanism subject to review and statutory temporal limits. en-us Wed, 16 Oct 2024 19:03:33 +0530 Wed, 16 Oct 2024 19:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13024 Rule 86A permits an officer to not allow debit from a taxpayer's electronic credit ledger only where there is credit available in that ledger which the officer reasonably believes has been fraudulently availed or is ineligible; the blocking must be limited to the portion of ITC actually available in the ledger at the time of the order and does not extend to credits already utilised or no longer present, with the measure operating as a temporary revenue protection mechanism subject to review and statutory temporal limits. Articles Goods and Services Tax - GST Wed, 16 Oct 2024 19:03:33 +0530 https://www.taxtmi.com/article/detailed?id=13024