https://www.taxtmi.com/caselaws?id=785245 Blocking of input tax credit via electronic credit ledger was challenged on the basis that the formation of opinion for disallowance must not be a mechanical exercise or a borrowed satisfaction; an independent application of mind with speaking reasons is required. Reference to a Board circular was held material for assessment of the action. The operative effect directed a fresh speaking order to be passed considering the circular and the requirements for reasoned formation of opinion, with the writ petition disposed accordingly. en-us Tue, 11 Nov 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785245 Blocking of input tax credit via electronic credit ledger was challenged on the basis that the formation of opinion for disallowance must not be a mechanical exercise or a borrowed satisfaction; an independent application of mind with speaking reasons is required. Reference to a Board circular was held material for assessment of the action. The operative effect directed a fresh speaking order to be passed considering the circular and the requirements for reasoned formation of opinion, with the writ petition disposed accordingly. Case-Laws GST Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785245