https://www.taxtmi.com/caselaws?id=785802 Rule 86A of the CGST/WBGST Rules permits revenue to withhold debit from a registered taxpayer's electronic credit ledger where reasons are recorded to believe input tax credit was fraudulently availed or is ineligible; this measure is interim and contingent on adjudication, so withholding cannot substitute for initiating adjudication. Outcome: HC directed the Proper Officer to issue show-cause notice and commence adjudication within one week; if adjudication is not concluded within the period fixed by the court, the officer must unblock the electronic credit ledger. Writ petition disposed. 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 Rule 86A of the CGST/WBGST Rules permits revenue to withhold debit from a registered taxpayer's electronic credit ledger where reasons are recorded to believe input tax credit was fraudulently availed or is ineligible; this measure is interim and contingent on adjudication, so withholding cannot substitute for initiating adjudication. Outcome: HC directed the Proper Officer to issue show-cause notice and commence adjudication within one week; if adjudication is not concluded within the period fixed by the court, the officer must unblock the electronic credit ledger. Writ petition disposed. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785802