{"id":73971,"date":"2025-10-10T08:44:07","date_gmt":"2025-10-10T03:14:07","guid":{"rendered":""},"modified":"2025-10-10T08:44:07","modified_gmt":"2025-10-10T03:14:07","slug":"rule-86-a-of-cgst-rules-cannot-block-future-input-tax-credit-blocking-notice-quashed-as-ultra-vires","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73971","title":{"rendered":"Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires"},"content":{"rendered":"<p>Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires<br \/>Case-Laws<br \/>GST<br \/>The HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate &#8220;negative blocking&#8221; of Input Tax Credit by precluding credits that were not present in the petitioner&#39;s Electronic Credit Ledger on the date the satisfaction and blocking order were recorded. Applying a literal construction of the taxing statute, the court found no ambiguity permitting the blocki<\/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=93235\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra viresCase-LawsGSTThe HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate &#8220;negative blocking&#8221; of Input Tax Credit by precluding credits th<\/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-73971","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73971","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=73971"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73971\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}