https://www.taxtmi.com/caselaws?id=797412 Blocking input tax credit under Rule 86-A requires recorded reasons and an adequate opportunity of hearing where the action adversely affects taxpayer rights. Although the rule does not expressly prescribe a prior hearing, audi alteram partem applies because blocking credit entails adverse civil consequences. Unexplained blocking of substantial input tax credit is arbitrary and does not meet the requirements of reasoned decision-making and natural justice. Fresh action under Rule 86-A may be taken only after affording the taxpayer an adequate opportunity of hearing. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797412 Blocking input tax credit under Rule 86-A requires recorded reasons and an adequate opportunity of hearing where the action adversely affects taxpayer rights. Although the rule does not expressly prescribe a prior hearing, audi alteram partem applies because blocking credit entails adverse civil consequences. Unexplained blocking of substantial input tax credit is arbitrary and does not meet the requirements of reasoned decision-making and natural justice. Fresh action under Rule 86-A may be taken only after affording the taxpayer an adequate opportunity of hearing. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797412