{"id":72147,"date":"2025-07-26T08:39:56","date_gmt":"2025-07-26T03:09:56","guid":{"rendered":""},"modified":"2025-07-26T08:39:56","modified_gmt":"2025-07-26T03:09:56","slug":"hc-refuses-extraordinary-relief-in-itc-blocking-under-rule-86a-emphasizing-factual-inquiry-and-evidence-based-decisions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72147","title":{"rendered":"HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisions"},"content":{"rendered":"<p>HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisions<br \/>Case-Laws<br \/>GST<br \/>The HC declined to exercise extraordinary jurisdiction under Articles 226 and 227 in a petition challenging the blocking of input tax credit under Rule 86A of the CGST Rules, 2017, relating to alleged non-existent suppliers. The Court emphasized that Rule 36 requires documentary evidence for claiming input tax credit, and fact-finding on the genuineness <\/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=90960\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisionsCase-LawsGSTThe HC declined to exercise extraordinary jurisdiction under Articles 226 and 227 in a petition challenging the blocking of<\/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-72147","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72147","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=72147"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72147\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}