https://www.taxtmi.com/caselaws?id=769553 Blocking of input tax credit under Rule 86A was treated as valid where objective material showed the supplier was non-existent at the declared business place and had allegedly passed on irregular credit without actual supply, giving the authority reasons to believe that the credit was ineligible or fraudulently availed. The Court distinguished cases involving wholly mechanical or non-speaking orders, found sufficient basis for the requisite satisfaction on the facts, and noted that the available post-decisional remedial process supported the interim action. The writ challenge therefore failed, and reconsideration was left to the statutory and administrative mechanism. en-us Wed, 23 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769553 Blocking of input tax credit under Rule 86A was treated as valid where objective material showed the supplier was non-existent at the declared business place and had allegedly passed on irregular credit without actual supply, giving the authority reasons to believe that the credit was ineligible or fraudulently availed. The Court distinguished cases involving wholly mechanical or non-speaking orders, found sufficient basis for the requisite satisfaction on the facts, and noted that the available post-decisional remedial process supported the interim action. The writ challenge therefore failed, and reconsideration was left to the statutory and administrative mechanism. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769553