https://www.taxtmi.com/caselaws?id=760726 Blocking of available input tax credit under Rule 86A is distinct from determination proceedings for wrongly availed credit, so a prior show-cause notice under Section 74 is not a mandatory pre-condition for such action. The challenge to the prescribed-form intimation and the consequential assessment for non-filing of return was rejected, as the pre-notice intimation was treated as a permissible discretionary step and no substantive interference was warranted. However, fairness required limited relief: the authority was directed to decide the unblocking representation expeditiously, and the taxpayer was allowed 30 days to file the return after communication of that decision. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760726 Blocking of available input tax credit under Rule 86A is distinct from determination proceedings for wrongly availed credit, so a prior show-cause notice under Section 74 is not a mandatory pre-condition for such action. The challenge to the prescribed-form intimation and the consequential assessment for non-filing of return was rejected, as the pre-notice intimation was treated as a permissible discretionary step and no substantive interference was warranted. However, fairness required limited relief: the authority was directed to decide the unblocking representation expeditiously, and the taxpayer was allowed 30 days to file the return after communication of that decision. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760726