Sunday, May 17, 2026
TagsRule 86A

Tag: Rule 86A

Case Laws

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

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Case Laws

ITC deposit ordered to be re-credited as the reversal during search was held involuntary and unsupported by adjudication, despite a validly issued search authorisation

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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

GST ITC blocking quashed as action under Rule 86A lacked reasons and pre-decisional hearing

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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

ITC ledger blocking under Rule 86A quashed for lack of hearing and borrowed satisfaction without independent reasons

Kirti Gupta - 0
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