https://www.taxtmi.com/caselaws?id=469603 Rule 86A blocking of an electronic credit ledger requires strict compliance with its preconditions, including an independent formation of reasons to believe based on objective and tangible material that input tax credit is ineligible or fraudulently availed. A blocking order based only on another authority's reports, without recorded independent reasons, is invalid. The absence of a pre-decisional hearing further supported interference. The HC set aside the blocking order as illegal and directed that the electronic credit ledger be unblocked. en-us Mon, 30 Sep 2024 00:00:00 +0530 Tue, 23 Jun 2026 19:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469603 Rule 86A blocking of an electronic credit ledger requires strict compliance with its preconditions, including an independent formation of reasons to believe based on objective and tangible material that input tax credit is ineligible or fraudulently availed. A blocking order based only on another authority's reports, without recorded independent reasons, is invalid. The absence of a pre-decisional hearing further supported interference. The HC set aside the blocking order as illegal and directed that the electronic credit ledger be unblocked. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469603