https://www.taxtmi.com/caselaws?id=789722 Rule 86A of the GST Rules is a temporary preventive measure that can be invoked only when input tax credit is available in the electronic credit ledger and the officer records reasons to believe in writing. It authorises restriction of debit only to the extent of the available credit, and does not permit the Commissioner or authorised officer to create a negative balance or block more than the credit standing in the ledger at the time of the order. If no credit is available, or the credit has already been utilised, the rule cannot be used. The impugned blocking beyond available credit was therefore unsustainable. en-us Wed, 19 Nov 2025 00:00:00 +0530 Mon, 13 Apr 2026 07:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789722 Rule 86A of the GST Rules is a temporary preventive measure that can be invoked only when input tax credit is available in the electronic credit ledger and the officer records reasons to believe in writing. It authorises restriction of debit only to the extent of the available credit, and does not permit the Commissioner or authorised officer to create a negative balance or block more than the credit standing in the ledger at the time of the order. If no credit is available, or the credit has already been utilised, the rule cannot be used. The impugned blocking beyond available credit was therefore unsustainable. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789722