https://www.taxtmi.com/article/detailed?id=14887 The Supreme Court declined interference with a High Court interim direction limiting administrative blocking of input tax credit to ten percent of assessed demand, observing the order followed precedent on the pre-deposit requirement under Section 107. The dispute arises from divergent High Court interpretations of Rule 86A's scope-whether blocking may create or extend negative electronic credit ledger positions to prevent or recover fraudulent availment-and the Supreme Court has issued notice to resolve that divergence. en-us Mon, 28 Jul 2025 08:29:17 +0530 Mon, 28 Jul 2025 08:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14887 The Supreme Court declined interference with a High Court interim direction limiting administrative blocking of input tax credit to ten percent of assessed demand, observing the order followed precedent on the pre-deposit requirement under Section 107. The dispute arises from divergent High Court interpretations of Rule 86A's scope-whether blocking may create or extend negative electronic credit ledger positions to prevent or recover fraudulent availment-and the Supreme Court has issued notice to resolve that divergence. Articles Goods and Services Tax - GST Mon, 28 Jul 2025 08:29:17 +0530 https://www.taxtmi.com/article/detailed?id=14887