https://www.taxtmi.com/caselaws?id=785802 Blocking an electronic credit ledger under Rule 86A is only an interim safeguard against suspected fraudulent or ineligible input tax credit and is meant to operate pending adjudication. Once that restriction is imposed, the proper officer cannot refuse to initiate and conclude adjudication on the ground that the alleged violation is not suitable for adjudication, because continued blockage without proceedings would defeat the scheme of the CGST/WBGST framework. The Court directed issuance of a show cause notice, filing of reply, and completion of adjudication within fixed timelines, and provided that failure to conclude the proceedings would require unblocking of the ledger. en-us Wed, 21 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785802 Blocking an electronic credit ledger under Rule 86A is only an interim safeguard against suspected fraudulent or ineligible input tax credit and is meant to operate pending adjudication. Once that restriction is imposed, the proper officer cannot refuse to initiate and conclude adjudication on the ground that the alleged violation is not suitable for adjudication, because continued blockage without proceedings would defeat the scheme of the CGST/WBGST framework. The Court directed issuance of a show cause notice, filing of reply, and completion of adjudication within fixed timelines, and provided that failure to conclude the proceedings would require unblocking of the ledger. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785802