https://www.taxtmi.com/caselaws?id=798374 Rule 86A permits protective blocking of an Electronic Credit Ledger where material prima facie supports a belief that suppliers are non-existent and their registrations have been cancelled. To preserve audi alteram partem, the affected taxpayer must receive a post-decisional personal hearing and independent, reasoned consideration of documentary material supporting the input-tax-credit claim. The taxpayer must submit a representation, which the competent authority must decide through a reasoned order after granting a personal hearing. en-us Tue, 01 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798374 Rule 86A permits protective blocking of an Electronic Credit Ledger where material prima facie supports a belief that suppliers are non-existent and their registrations have been cancelled. To preserve audi alteram partem, the affected taxpayer must receive a post-decisional personal hearing and independent, reasoned consideration of documentary material supporting the input-tax-credit claim. The taxpayer must submit a representation, which the competent authority must decide through a reasoned order after granting a personal hearing. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798374