https://www.taxtmi.com/caselaws?id=472285 Rule 86A permits restriction on the utilisation of input tax credit only when mandatory safeguards are met. The authorised officer must give a pre-decisional hearing and independently form and record cogent reasons to believe that credit was fraudulently availed or otherwise ineligible. Mere reference to alleged fake invoices or reliance on enforcement reports, without independent application of mind and substantive recorded reasons, does not satisfy that threshold. Blocking orders issued without these safeguards are invalid and require consequential unblocking of the electronic credit ledger. en-us Fri, 14 Mar 2025 00:00:00 +0530 Wed, 07 Oct 2026 08:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472285 Rule 86A permits restriction on the utilisation of input tax credit only when mandatory safeguards are met. The authorised officer must give a pre-decisional hearing and independently form and record cogent reasons to believe that credit was fraudulently availed or otherwise ineligible. Mere reference to alleged fake invoices or reliance on enforcement reports, without independent application of mind and substantive recorded reasons, does not satisfy that threshold. Blocking orders issued without these safeguards are invalid and require consequential unblocking of the electronic credit ledger. Case-Laws GST Fri, 14 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472285