https://www.taxtmi.com/caselaws?id=785380 Interpretation of Rule 86A permits temporary withholding of available input tax credit in the electronic credit ledger where there is reason to believe credit was fraudulently availed or is ineligible, and prior show-cause notice is not mandatory for the emergent blocking measure; this enables withholding only up to the credit actually available at the time of the blocking, so entries disallowing debits in excess of available credit are unsustainable and struck down. Where no credit exists, 'negative blocking' is impermissible and authorities must use statutory recovery mechanisms to pursue alleged wrongful credit utilisation. en-us Fri, 21 Nov 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785380 Interpretation of Rule 86A permits temporary withholding of available input tax credit in the electronic credit ledger where there is reason to believe credit was fraudulently availed or is ineligible, and prior show-cause notice is not mandatory for the emergent blocking measure; this enables withholding only up to the credit actually available at the time of the blocking, so entries disallowing debits in excess of available credit are unsustainable and struck down. Where no credit exists, 'negative blocking' is impermissible and authorities must use statutory recovery mechanisms to pursue alleged wrongful credit utilisation. Case-Laws GST Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785380