https://www.taxtmi.com/caselaws?id=795376 Rule 86A of the Central Goods and Services Tax Rules, 2017 permits restriction of input tax credit only to the extent available in the electronic credit ledger. It does not authorise negative blocking that extends beyond the ledger balance or restricts future credits. Restrictions creating a negative credit balance were inconsistent with the established coordinate-bench interpretation and were quashed. Revenue authorities remain free to take further action within the limits of law. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795376 Rule 86A of the Central Goods and Services Tax Rules, 2017 permits restriction of input tax credit only to the extent available in the electronic credit ledger. It does not authorise negative blocking that extends beyond the ledger balance or restricts future credits. Restrictions creating a negative credit balance were inconsistent with the established coordinate-bench interpretation and were quashed. Revenue authorities remain free to take further action within the limits of law. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795376