https://www.taxtmi.com/caselaws?id=775555 The HC declined to entertain the writ petition challenging the blocking of input tax credit under Rule 86A of the CGST Rules, 2017, emphasizing that such extraordinary relief requires objective evidence and careful evaluation. The court held that the issue of genuineness of invoices and eligibility of input tax credit is a factual matter for the adjudicating authority to determine, not suitable for judicial interference under Articles 226 and 227. The petitioner was directed to submit explanations to the competent authority, which must consider the same with an opportunity of hearing within four weeks. The petition was disposed of by remanding the matter for appropriate administrative adjudication. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775555 The HC declined to entertain the writ petition challenging the blocking of input tax credit under Rule 86A of the CGST Rules, 2017, emphasizing that such extraordinary relief requires objective evidence and careful evaluation. The court held that the issue of genuineness of invoices and eligibility of input tax credit is a factual matter for the adjudicating authority to determine, not suitable for judicial interference under Articles 226 and 227. The petitioner was directed to submit explanations to the competent authority, which must consider the same with an opportunity of hearing within four weeks. The petition was disposed of by remanding the matter for appropriate administrative adjudication. Case-Laws GST Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775555