https://www.taxtmi.com/caselaws?id=763541 The HC dismissed the writ petition, upholding the use of Rule 86A to block electronic input tax credit where ITC was traced to fake or non-existent suppliers. The Court found no material showing a blanket direction to block credits without verification, held the initial reasons (though terse on the GST portal) and subsequent elaboration met natural-justice requirements, and noted that blocking is not recovery but a restraint pending assessment/penalty under Sections 73/74/122. The Court criticized portal space constraints for recording reasons and disagreed with contrary views of other High Courts. en-us Fri, 13 Dec 2024 00:00:00 +0530 Thu, 16 Oct 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763541 The HC dismissed the writ petition, upholding the use of Rule 86A to block electronic input tax credit where ITC was traced to fake or non-existent suppliers. The Court found no material showing a blanket direction to block credits without verification, held the initial reasons (though terse on the GST portal) and subsequent elaboration met natural-justice requirements, and noted that blocking is not recovery but a restraint pending assessment/penalty under Sections 73/74/122. The Court criticized portal space constraints for recording reasons and disagreed with contrary views of other High Courts. Case-Laws GST Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763541