https://www.taxtmi.com/caselaws?id=793717 Rule 86A of the GST Rules permits only a temporary restriction on debit of legitimately available ITC in the Electronic Credit Ledger where the Commissioner has reason to believe the credit was fraudulently availed or otherwise ineligible. Prior notice is not mandatory because the power is intended for urgent use, but blocking the ledger beyond the credit actually available is impermissible. If recovery is sought, authorities must proceed under the statutory mechanisms in Sections 73 and 74 of the CGST/PGST Acts. The SLPs were dismissed for want of interference under Article 136. en-us Thu, 18 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793717 Rule 86A of the GST Rules permits only a temporary restriction on debit of legitimately available ITC in the Electronic Credit Ledger where the Commissioner has reason to believe the credit was fraudulently availed or otherwise ineligible. Prior notice is not mandatory because the power is intended for urgent use, but blocking the ledger beyond the credit actually available is impermissible. If recovery is sought, authorities must proceed under the statutory mechanisms in Sections 73 and 74 of the CGST/PGST Acts. The SLPs were dismissed for want of interference under Article 136. Case-Laws GST Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793717