https://www.taxtmi.com/caselaws?id=791499 Rule 86-A of the CGST Rules permits blocking only of credit available in the electronic credit ledger, and its use depends on satisfaction of the prescribed preconditions, including formation of an opinion on fraudulently availed or ineligible credit. Where the ledger shows a negative balance, there is no available input tax credit to block. On those facts, the blocking action exceeded the scope of Rule 86-A and was invalid, and the negative balance was directed to be restored to the extent of Rs. 1.42 crores. en-us Wed, 18 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791499 Rule 86-A of the CGST Rules permits blocking only of credit available in the electronic credit ledger, and its use depends on satisfaction of the prescribed preconditions, including formation of an opinion on fraudulently availed or ineligible credit. Where the ledger shows a negative balance, there is no available input tax credit to block. On those facts, the blocking action exceeded the scope of Rule 86-A and was invalid, and the negative balance was directed to be restored to the extent of Rs. 1.42 crores. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791499