https://www.taxtmi.com/caselaws?id=778844 Rule 86-A blocking orders cannot be sustained where the department issues a notice granting time to reply but passes an adverse order before that period expires and without considering the reply. The Bombay High Court treated the notices as show-cause notices because they called for an explanation on alleged fraudulent input tax credit and warned of Rule 86-A action if unanswered. As the petitioner replied within the stipulated time and the impugned orders were made prematurely, the court quashed them for breach of natural justice and directed restoration of the electronic credit ledger position and deblocking of credit, leaving the underlying tax dispute open. en-us Thu, 18 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778844 Rule 86-A blocking orders cannot be sustained where the department issues a notice granting time to reply but passes an adverse order before that period expires and without considering the reply. The Bombay High Court treated the notices as show-cause notices because they called for an explanation on alleged fraudulent input tax credit and warned of Rule 86-A action if unanswered. As the petitioner replied within the stipulated time and the impugned orders were made prematurely, the court quashed them for breach of natural justice and directed restoration of the electronic credit ledger position and deblocking of credit, leaving the underlying tax dispute open. Case-Laws GST Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778844