https://www.taxtmi.com/caselaws?id=788923 Rule 86A authorises blocking of input tax credit only to the extent of credit actually available in the electronic credit ledger when the blocking order is made or communicated. Future credit, non-existent credit, or a negative balance cannot be blocked. The provision was construed strictly by reference to its text and heading, and where some credit exists, only that available amount may be blocked pending adjudication. Any remaining disputed credit must be pursued through the statutory adjudicatory machinery rather than by extending the blocking order beyond existing ledger balance. en-us Wed, 18 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788923 Rule 86A authorises blocking of input tax credit only to the extent of credit actually available in the electronic credit ledger when the blocking order is made or communicated. Future credit, non-existent credit, or a negative balance cannot be blocked. The provision was construed strictly by reference to its text and heading, and where some credit exists, only that available amount may be blocked pending adjudication. Any remaining disputed credit must be pursued through the statutory adjudicatory machinery rather than by extending the blocking order beyond existing ledger balance. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788923