https://www.taxtmi.com/caselaws?id=767503 HC held that the negative blocking of the petitioner's Electronic Credit Ledger under Rule 86A of the KGST/CGST Rules was illegal. The impugned order lacked a pre-decisional hearing, failed to record independent and cogent "reasons to believe," and was based on impermissible borrowed satisfaction from enforcement reports. Merely alleging fraudulent availment of input tax credit without physical receipt of goods was found insufficient to satisfy mandatory Rule 86A requirements. HC quashed the order dated 14.10.2024 and directed immediate unblocking of the Electronic Credit Ledger, allowing the petitioner to file returns. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767503 HC held that the negative blocking of the petitioner's Electronic Credit Ledger under Rule 86A of the KGST/CGST Rules was illegal. The impugned order lacked a pre-decisional hearing, failed to record independent and cogent "reasons to believe," and was based on impermissible borrowed satisfaction from enforcement reports. Merely alleging fraudulent availment of input tax credit without physical receipt of goods was found insufficient to satisfy mandatory Rule 86A requirements. HC quashed the order dated 14.10.2024 and directed immediate unblocking of the Electronic Credit Ledger, allowing the petitioner to file returns. Case-Laws GST Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767503