https://www.taxtmi.com/caselaws?id=798377 Rule 86A-blocked input tax credit cannot be treated as payment or appropriation towards the statutory pre-deposit under section 107(6), because the restriction prevents debit of that credit for discharging liability. Only credit lawfully available and capable of debit may be used, unless the competent authority removes or modifies the restriction. Rectification of an erroneous FORM GST DRC-07 that caused incorrect portal computation of the pre-deposit supports preservation of the statutory appellate remedy. Appeal filing may proceed upon compliance with the pre-deposit requirement, with electronic assistance and manual filing where portal difficulties continue. Challenges to the tax demand and Rule 86A restriction remain for determination by the competent forum. en-us Thu, 03 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798377 Rule 86A-blocked input tax credit cannot be treated as payment or appropriation towards the statutory pre-deposit under section 107(6), because the restriction prevents debit of that credit for discharging liability. Only credit lawfully available and capable of debit may be used, unless the competent authority removes or modifies the restriction. Rectification of an erroneous FORM GST DRC-07 that caused incorrect portal computation of the pre-deposit supports preservation of the statutory appellate remedy. Appeal filing may proceed upon compliance with the pre-deposit requirement, with electronic assistance and manual filing where portal difficulties continue. Challenges to the tax demand and Rule 86A restriction remain for determination by the competent forum. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798377