https://www.taxtmi.com/caselaws?id=800143 Rule 86A permits blocking of input tax credit in the electronic credit ledger when statutory conditions are satisfied. Pre-decisional opportunity may be established through a hearing intimation and postal acknowledgement. Claims that the supplier was registered and that transactions were supported by valid invoices and banking-channel payments require evaluation on the taxpayer's supporting material. The taxpayer may submit a detailed response and documents and receive a hearing before continuation of the block is decided. Granting that further opportunity does not automatically require release of the blocked credit. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800143 Rule 86A permits blocking of input tax credit in the electronic credit ledger when statutory conditions are satisfied. Pre-decisional opportunity may be established through a hearing intimation and postal acknowledgement. Claims that the supplier was registered and that transactions were supported by valid invoices and banking-channel payments require evaluation on the taxpayer's supporting material. The taxpayer may submit a detailed response and documents and receive a hearing before continuation of the block is decided. Granting that further opportunity does not automatically require release of the blocked credit. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800143