https://www.taxtmi.com/caselaws?id=800270 Blocking input tax credit in the Electronic Credit Ledger under Rule 86A requires a meaningful pre-decisional opportunity. When a taxpayer seeks an adjournment, refusal should be supported by recorded reasons, particularly where the blocking order is made on the scheduled hearing date. Allegations that credit arose from transactions with non-existing suppliers do not dispense with a reasoned process. The authority must consider the taxpayer's detailed response, provide a hearing, and determine on the merits whether the credit block should continue. en-us Wed, 15 Jul 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800270 Blocking input tax credit in the Electronic Credit Ledger under Rule 86A requires a meaningful pre-decisional opportunity. When a taxpayer seeks an adjournment, refusal should be supported by recorded reasons, particularly where the blocking order is made on the scheduled hearing date. Allegations that credit arose from transactions with non-existing suppliers do not dispense with a reasoned process. The authority must consider the taxpayer's detailed response, provide a hearing, and determine on the merits whether the credit block should continue. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800270