https://www.taxtmi.com/caselaws?id=780891 Blocking of input tax credit under Rule 86A of the U.P. GST Rules is permissible only where the competent authority records, in writing, reasons to believe based on relevant material and shows application of mind to the facts. A generic communication, non-specific reasons, or reliance on mere suspicion or an ex parte investigation report does not satisfy this mandatory precondition. On the facts stated, the blocking of input tax credit was held invalid and set aside, with liberty to proceed afresh only in accordance with law. en-us Wed, 29 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780891 Blocking of input tax credit under Rule 86A of the U.P. GST Rules is permissible only where the competent authority records, in writing, reasons to believe based on relevant material and shows application of mind to the facts. A generic communication, non-specific reasons, or reliance on mere suspicion or an ex parte investigation report does not satisfy this mandatory precondition. On the facts stated, the blocking of input tax credit was held invalid and set aside, with liberty to proceed afresh only in accordance with law. Case-Laws GST Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780891