https://www.taxtmi.com/caselaws?id=798047 Rule 86A permits restriction on the use of input tax credit in the Electronic Credit Ledger only where the competent officer has reasons to believe and records those reasons in writing. Blocking credit without a proper reasoned order fails to meet these mandatory conditions; the absence of a prior hearing was also identified as a procedural deficiency. Reactivation of the ledger after the statutory restriction period may make further substantive relief unnecessary in exceptional circumstances. Future blocking that does not comply with Rule 86A may expose the affected party to appropriate compensation. en-us Thu, 20 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798047 Rule 86A permits restriction on the use of input tax credit in the Electronic Credit Ledger only where the competent officer has reasons to believe and records those reasons in writing. Blocking credit without a proper reasoned order fails to meet these mandatory conditions; the absence of a prior hearing was also identified as a procedural deficiency. Reactivation of the ledger after the statutory restriction period may make further substantive relief unnecessary in exceptional circumstances. Future blocking that does not comply with Rule 86A may expose the affected party to appropriate compensation. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798047