https://www.taxtmi.com/caselaws?id=787969 Rule 86A of the CGST Rules permits restriction of debit to an electronic credit ledger only where the person against whom it is invoked has fraudulently availed or is otherwise ineligible for input tax credit (examples: non existent registered person, non receipt of goods/services, tax not paid to government, absence of prescribed documents); the restriction may be removed when those conditions cease. Where a notice alleges wrongful availment by a recipient based on invoices issued by the supplier, but does not allege the supplier's own ineligibility or fraudulent availment, Rule 86A cannot be applied to block the supplier's credit ledger; the ledger must be unblocked. en-us Wed, 04 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787969 Rule 86A of the CGST Rules permits restriction of debit to an electronic credit ledger only where the person against whom it is invoked has fraudulently availed or is otherwise ineligible for input tax credit (examples: non existent registered person, non receipt of goods/services, tax not paid to government, absence of prescribed documents); the restriction may be removed when those conditions cease. Where a notice alleges wrongful availment by a recipient based on invoices issued by the supplier, but does not allege the supplier's own ineligibility or fraudulent availment, Rule 86A cannot be applied to block the supplier's credit ledger; the ledger must be unblocked. Case-Laws GST Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787969