2024 (9) TMI 1577

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....ENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed seeking quashing of the intimation to the petitioner blocking the input tax credit. 2. The Rule 86A of the GST Rules, 2017 provides the conditions of use of amount available in the electronic credit ledger and empowers the Commissioner or the Officer authorised by him under Sub-Rule (1) to disallow the debit on electronic ....

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....ithout receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c) the registered person availing the credit of input tax has been found non-existent or not to be conduct....