https://www.taxtmi.com/highlights?id=103447 Blocked input tax credit subject to a subsisting Rule 86A restriction cannot be debited, treated as payment, or appropriated towards the mandatory pre-deposit for a GST appeal. The restriction may be challenged or sought to be modified before the competent forum. An erroneous FORM GST DRC-07 attributable to the adjudicating authority, once rectified, should not deprive the taxpayer of the statutory appellate remedy. Electronic filing of the appeal must be enabled, with manual filing available if portal issues persist, subject to compliance with the prescribed pre-deposit. en-us Sat, 05 Sep 2026 08:44:39 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103447 Blocked input tax credit subject to a subsisting Rule 86A restriction cannot be debited, treated as payment, or appropriated towards the mandatory pre-deposit for a GST appeal. The restriction may be challenged or sought to be modified before the competent forum. An erroneous FORM GST DRC-07 attributable to the adjudicating authority, once rectified, should not deprive the taxpayer of the statutory appellate remedy. Electronic filing of the appeal must be enabled, with manual filing available if portal issues persist, subject to compliance with the prescribed pre-deposit. Highlights GST Sat, 05 Sep 2026 08:44:39 +0530 https://www.taxtmi.com/highlights?id=103447