https://www.taxtmi.com/caselaws?id=797569 Rule 86A of the CGST Rules permits temporary restriction only of input tax credit available in the Electronic Credit Ledger when the prescribed officer records reasons to believe that the credit was fraudulently availed or is ineligible. Credit availability at the time of invocation is a condition precedent. The rule does not authorise departmental debit entries, negative blocking, or restrictions exceeding the ledger balance. Although prior notice is unnecessary for an emergent restriction, recovery of wrongly availed or utilised credit must proceed under the statutory recovery mechanism. Restrictions beyond available credit are invalid. en-us Tue, 17 Feb 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797569 Rule 86A of the CGST Rules permits temporary restriction only of input tax credit available in the Electronic Credit Ledger when the prescribed officer records reasons to believe that the credit was fraudulently availed or is ineligible. Credit availability at the time of invocation is a condition precedent. The rule does not authorise departmental debit entries, negative blocking, or restrictions exceeding the ledger balance. Although prior notice is unnecessary for an emergent restriction, recovery of wrongly availed or utilised credit must proceed under the statutory recovery mechanism. Restrictions beyond available credit are invalid. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797569