https://www.taxtmi.com/caselaws?id=802067 Rule 86A blocking of electronic input tax credit carries serious civil consequences and requires an effective pre-decisional hearing consistent with natural justice. A three-day notice was insufficient to permit production and substantiation of transaction records and supporting documents. The blocking order and consequential actions were quashed, credit was directed to be unblocked, and any fresh action under Rule 86A must follow an appropriate prior opportunity. en-us Thu, 15 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802067 Rule 86A blocking of electronic input tax credit carries serious civil consequences and requires an effective pre-decisional hearing consistent with natural justice. A three-day notice was insufficient to permit production and substantiation of transaction records and supporting documents. The blocking order and consequential actions were quashed, credit was directed to be unblocked, and any fresh action under Rule 86A must follow an appropriate prior opportunity. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802067