https://www.taxtmi.com/caselaws?id=779693 HC held Rule 86-A of the CGST Rules cannot be used to effect "negative blocking" of Input Tax Credit-that is, to block credit not available in the petitioner's Electronic Credit Ledger on the date the blocking order was issued or to preclude ITC that might be lawfully accrued later. Applying a literal, strict interpretation of the taxing statute, the HC found the rule does not authorize blocking future or non-existent ITC; the impugned blocking notice was quashed and set aside, the petition succeeded, and the application disposed of. en-us Tue, 07 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779693 HC held Rule 86-A of the CGST Rules cannot be used to effect "negative blocking" of Input Tax Credit-that is, to block credit not available in the petitioner's Electronic Credit Ledger on the date the blocking order was issued or to preclude ITC that might be lawfully accrued later. Applying a literal, strict interpretation of the taxing statute, the HC found the rule does not authorize blocking future or non-existent ITC; the impugned blocking notice was quashed and set aside, the petition succeeded, and the application disposed of. Case-Laws GST Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779693