https://www.taxtmi.com/article/detailed?id=15614 Rule 86A permits temporary preventive restriction of debit of Input Tax Credit where credit is suspected to be ineligible, but it is not a recovery mechanism. Negative blocking-restricting amounts beyond the available Electronic Credit Ledger balance-amounts to de facto recovery and is impermissible; recovery of disputed credit must follow the established adjudicatory recovery mechanism. Administrative emergency powers cannot be used to substitute for statutory recovery procedures. en-us Tue, 16 Dec 2025 08:20:03 +0530 Tue, 16 Dec 2025 08:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15614 Rule 86A permits temporary preventive restriction of debit of Input Tax Credit where credit is suspected to be ineligible, but it is not a recovery mechanism. Negative blocking-restricting amounts beyond the available Electronic Credit Ledger balance-amounts to de facto recovery and is impermissible; recovery of disputed credit must follow the established adjudicatory recovery mechanism. Administrative emergency powers cannot be used to substitute for statutory recovery procedures. Articles Goods and Services Tax - GST Tue, 16 Dec 2025 08:20:03 +0530 https://www.taxtmi.com/article/detailed?id=15614