https://www.taxtmi.com/caselaws?id=462941 Rule 86A blocking of the electronic credit ledger was considered against differing High Court views on the scope of that power. The proportionality of restricting input tax credit beyond 10% of the tentative tax demand was also raised by reference to pre-deposit requirements in tax-demand proceedings. Fuller examination of the legality and extent of Rule 86A blocking remains pending. Interim protection permits blocking limited to 10% of the tentative tax demand and requires unblocking of the input tax credit ledger to the corresponding extent. en-us Mon, 18 Nov 2024 00:00:00 +0530 Fri, 25 Jul 2025 20:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462941 Rule 86A blocking of the electronic credit ledger was considered against differing High Court views on the scope of that power. The proportionality of restricting input tax credit beyond 10% of the tentative tax demand was also raised by reference to pre-deposit requirements in tax-demand proceedings. Fuller examination of the legality and extent of Rule 86A blocking remains pending. Interim protection permits blocking limited to 10% of the tentative tax demand and requires unblocking of the input tax credit ledger to the corresponding extent. Case-Laws GST Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462941