https://www.taxtmi.com/caselaws?id=792607 Blocking of input tax credit under Rule 86A(1) of the CGST Rules, 2017 is an exceptional power that can be used only when the competent authority records written reasons to believe, based on relevant and tangible material, that credit was fraudulently availed or otherwise ineligible. A mere endorsement on a recommendation, without independent application of mind or a disclosed objective basis, does not satisfy the statutory precondition. Suspicion, generic intelligence inputs, or ex parte material lacking a nexus to the assessee is insufficient to justify the action, and the blocking order was held invalid on this basis. en-us Mon, 27 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792607 Blocking of input tax credit under Rule 86A(1) of the CGST Rules, 2017 is an exceptional power that can be used only when the competent authority records written reasons to believe, based on relevant and tangible material, that credit was fraudulently availed or otherwise ineligible. A mere endorsement on a recommendation, without independent application of mind or a disclosed objective basis, does not satisfy the statutory precondition. Suspicion, generic intelligence inputs, or ex parte material lacking a nexus to the assessee is insufficient to justify the action, and the blocking order was held invalid on this basis. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792607