https://www.taxtmi.com/caselaws?id=798701 Blocked input tax credit under Rule 86A cannot be utilised for the Section 107 appeal pre-deposit while a valid restriction remains in force. Section 49(4) permits use of electronic credit ledger balances only in the prescribed manner and subject to prescribed conditions and restrictions; therefore, the ordinary ability to use available credit for statutory liabilities does not create an absolute right over blocked credit. Rule 86A is provisional, requires recorded reasons, and cannot operate beyond one year. Where grounds for restriction no longer exist, unblocking may be sought under Rule 86A(2); any proposed rejection should follow reasonable opportunity and a speaking order. en-us Fri, 28 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798701 Blocked input tax credit under Rule 86A cannot be utilised for the Section 107 appeal pre-deposit while a valid restriction remains in force. Section 49(4) permits use of electronic credit ledger balances only in the prescribed manner and subject to prescribed conditions and restrictions; therefore, the ordinary ability to use available credit for statutory liabilities does not create an absolute right over blocked credit. Rule 86A is provisional, requires recorded reasons, and cannot operate beyond one year. Where grounds for restriction no longer exist, unblocking may be sought under Rule 86A(2); any proposed rejection should follow reasonable opportunity and a speaking order. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798701