https://www.taxtmi.com/article/detailed?id=15413 Blocking Input Tax Credit under Rule 86A is lawful only where the authorised officer records specific, written reasons to believe that the credit was fraudulently availed or is ineligible; reliance on generic alerts or an entry like "Supplier found non-functioning" without application of mind or linkage of facts to the assessee does not satisfy the statutory precondition and renders the restriction without jurisdiction. Authorities may initiate fresh proceedings only after recording requisite written reasons based on relevant material. en-us Mon, 17 Nov 2025 08:37:47 +0530 Mon, 17 Nov 2025 08:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15413 Blocking Input Tax Credit under Rule 86A is lawful only where the authorised officer records specific, written reasons to believe that the credit was fraudulently availed or is ineligible; reliance on generic alerts or an entry like "Supplier found non-functioning" without application of mind or linkage of facts to the assessee does not satisfy the statutory precondition and renders the restriction without jurisdiction. Authorities may initiate fresh proceedings only after recording requisite written reasons based on relevant material. Articles Goods and Services Tax - GST Mon, 17 Nov 2025 08:37:47 +0530 https://www.taxtmi.com/article/detailed?id=15413