https://www.taxtmi.com/caselaws?id=787491 Challenge to blocking of input tax credit for the tax period was considered on two issues: validity of blocking under Rule 86A and competence of a subordinate officer. The court accepted that inspection evidence and recorded statements indicating potentially blocked or ineligible invoices, coupled with existence of show cause proceedings, justify blocking of credit; outcome: blocking sustained. On competence, the court treated internal authorisation and issuance of Form GST DRC 01 as satisfying senior approval or delegation requirements; outcome: action by officer below Assistant Commissioner not invalidated when senior authorisation exists. Liberty given to represent within thirty days. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787491 Challenge to blocking of input tax credit for the tax period was considered on two issues: validity of blocking under Rule 86A and competence of a subordinate officer. The court accepted that inspection evidence and recorded statements indicating potentially blocked or ineligible invoices, coupled with existence of show cause proceedings, justify blocking of credit; outcome: blocking sustained. On competence, the court treated internal authorisation and issuance of Form GST DRC 01 as satisfying senior approval or delegation requirements; outcome: action by officer below Assistant Commissioner not invalidated when senior authorisation exists. Liberty given to represent within thirty days. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787491