https://www.taxtmi.com/article/detailed?id=16087 Rule 86A permits temporary restriction on debit from the electronic credit ledger only when input tax credit is actually available and the officer has recorded reasons to believe that the credit was fraudulently availed or ineligible. The rule is a provisional safeguard and does not authorise permanent recovery or negative blocking. Where credit has already been utilised or is not available in the ledger, Rule 86A cannot be invoked, and wrongful availment or utilisation must be addressed under the statutory recovery framework under Sections 73 and 74. en-us Fri, 27 Mar 2026 09:23:13 +0530 Fri, 27 Mar 2026 09:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16087 Rule 86A permits temporary restriction on debit from the electronic credit ledger only when input tax credit is actually available and the officer has recorded reasons to believe that the credit was fraudulently availed or ineligible. The rule is a provisional safeguard and does not authorise permanent recovery or negative blocking. Where credit has already been utilised or is not available in the ledger, Rule 86A cannot be invoked, and wrongful availment or utilisation must be addressed under the statutory recovery framework under Sections 73 and 74. Articles Goods and Services Tax - GST Fri, 27 Mar 2026 09:23:13 +0530 https://www.taxtmi.com/article/detailed?id=16087