https://www.taxtmi.com/caselaws?id=788601 Rule 86A of the CGST Rules permits only a temporary preventive freeze of input tax credit that is actually available in the Electronic Credit Ledger, and only where recorded reasons show fraudulently availed or ineligible credit. The power is confined to withholding debit of existing credit for an equivalent amount; it does not authorise creation of a negative balance or blocking beyond the credit standing in the ledger when the order is made. If no credit is available or it has already been utilised, Rule 86A cannot be invoked, and any recovery must proceed under the statutory machinery in Sections 73 and 74 of the CGST Act. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 25 Mar 2026 08:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788601 Rule 86A of the CGST Rules permits only a temporary preventive freeze of input tax credit that is actually available in the Electronic Credit Ledger, and only where recorded reasons show fraudulently availed or ineligible credit. The power is confined to withholding debit of existing credit for an equivalent amount; it does not authorise creation of a negative balance or blocking beyond the credit standing in the ledger when the order is made. If no credit is available or it has already been utilised, Rule 86A cannot be invoked, and any recovery must proceed under the statutory machinery in Sections 73 and 74 of the CGST Act. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788601