https://www.taxtmi.com/article/detailed?id=16544 Rule 86A credit blocking is described as an exceptional interim power requiring action by a duly authorised officer, independent application of mind, and written reasons to believe based on material connected to a specified statutory ground. A valid restriction should identify the relevant material and ground in the order itself, be limited to the credit specifically believed to be ineligible or fraudulent, and cease after the one-year outer limit. Bulk blocking based solely on supplier intelligence reports is criticised where recipient-specific transactions and eligibility have not been independently examined. en-us Mon, 01 Jun 2026 08:27:08 +0530 Mon, 01 Jun 2026 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16544 Rule 86A credit blocking is described as an exceptional interim power requiring action by a duly authorised officer, independent application of mind, and written reasons to believe based on material connected to a specified statutory ground. A valid restriction should identify the relevant material and ground in the order itself, be limited to the credit specifically believed to be ineligible or fraudulent, and cease after the one-year outer limit. Bulk blocking based solely on supplier intelligence reports is criticised where recipient-specific transactions and eligibility have not been independently examined. Articles Goods and Services Tax - GST Mon, 01 Jun 2026 08:27:08 +0530 https://www.taxtmi.com/article/detailed?id=16544