Monday, April 27, 2026
TagsITC Blocking

Tag: ITC Blocking

Case Laws

Negative blocking of ITC quashed as Rule 86A does not permit debit restriction beyond balance available in the Electronic Credit Ledger

Kirti Gupta - 0
Case Laws

ITC blockage quashed as the Court held that Rule 86A can be invoked only for fraud-based or specifically enumerated ineligibility, and non-payment to the...

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Case Laws

Show cause notice and demand under Section 74 quashed as mechanical, being issued solely to circumvent Rule 86A(3)’s one-year limitation and without any “reason...

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Case Laws

Show cause notice under Section 73 quashed as the Delhi High Court held that a mechanical notice unsupported by reasons cannot sustain a tax...

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Case Laws

ITC blocking and bank account attachment quashed as absence of “reasons to believe” and pre-decisional hearing rendered the action arbitrary and without legal basis

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Case Laws

ITC ledger blocking quashed as action under Rule 86A was found to be based on borrowed satisfaction and without pre-decisional hearing

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Case Laws

ITC ledger blocking quashed as pre-decisional hearing and “reasons to believe” were absent, rendering the action arbitrary under Rule 86A

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Case Laws

Rule 86A of CGST Rules upheld as constitutionally valid; Court directs Commissioner to decide on ITC blocking within 15 days

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Case Laws

Patna High Court upheld temporary ITC blocking under Rule 86A, holding that reasons to believe were established through investigation, but directed taxpayer to seek...

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Case Laws

Writ petition withdrawn with liberty as ITC blocking dispute to be pursued before statutory authority under Rule 86A

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