https://www.taxtmi.com/caselaws?id=785510 Blocking and unblocking of input tax credit requires prior consideration of representations and any evidential certificate before final blocking under Rule 86A(2); the administrative authority must afford an opportunity to be heard and base action on the certificate of the Assistant Commissioner. A direction is issued to the respondent to pass a fresh order taking into account the petitioners representations dated 06.11.2025 and 10.11.2025 and the evidential certificate, with that exercise to be completed within eight weeks. Writ petition disposed accordingly. en-us Thu, 11 Dec 2025 00:00:00 +0530 Sat, 24 Jan 2026 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785510 Blocking and unblocking of input tax credit requires prior consideration of representations and any evidential certificate before final blocking under Rule 86A(2); the administrative authority must afford an opportunity to be heard and base action on the certificate of the Assistant Commissioner. A direction is issued to the respondent to pass a fresh order taking into account the petitioners representations dated 06.11.2025 and 10.11.2025 and the evidential certificate, with that exercise to be completed within eight weeks. Writ petition disposed accordingly. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785510