{"id":71417,"date":"2025-04-26T08:30:52","date_gmt":"2025-04-26T03:00:52","guid":{"rendered":""},"modified":"2025-04-26T08:30:52","modified_gmt":"2025-04-26T03:00:52","slug":"taxpayer-challenge-rejected-rule-86a-1-a-upholds-itc-blocking-with-procedural-safeguards-for-administrative-review","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71417","title":{"rendered":"Taxpayer Challenge Rejected: Rule 86A(1)(a) Upholds ITC Blocking with Procedural Safeguards for Administrative Review"},"content":{"rendered":"<p>Taxpayer Challenge Rejected: Rule 86A(1)(a) Upholds ITC Blocking with Procedural Safeguards for Administrative Review<br \/>Case-Laws<br \/>GST<br \/>HC upheld the blocking of Input Tax Credit (ITC) under Rule 86A(1)(a) of Bihar GST Rules, 2017, finding sufficient material justifying the interim measure. The court confirmed the administrative order&#39;s validity while preserving the taxpayer&#39;s procedural remedy to challenge the ITC blockage. The respondent was directed to expeditiously consider and pass a r<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87813\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayer Challenge Rejected: Rule 86A(1)(a) Upholds ITC Blocking with Procedural Safeguards for Administrative ReviewCase-LawsGSTHC upheld the blocking of Input Tax Credit (ITC) under Rule 86A(1)(a) of Bihar GST Rules, 2017, finding sufficient material ju<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71417","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71417","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71417"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71417\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}