{"id":74341,"date":"2025-11-07T08:37:28","date_gmt":"2025-11-07T03:07:28","guid":{"rendered":""},"modified":"2025-11-07T08:37:28","modified_gmt":"2025-11-07T03:07:28","slug":"rule-86a-1-requires-written-record-based-reasons-to-block-electronic-credit-ledger-itc-email-suspension-quashed-petition-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74341","title":{"rendered":"Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowed"},"content":{"rendered":"<p>Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowed<br \/>Case-Laws<br \/>GST<br \/>HC held that the respondent&#39;s action blocking the petitioner&#39;s Electronic Credit Ledger ITC was invalid and set aside; the petition allowed. The Court ruled that Rule 86A(1) U.P.G.S.T. Rules 2017 mandates that any &#8220;reasons to believe&#8221; for blocking ITC must be recorded in writing and must arise from material on record demonstrating a nexus to <\/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=93964\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowedCase-LawsGSTHC held that the respondent&#8217;s action blocking the petitioner&#8217;s Electronic Credit Ledger ITC was invalid and set<\/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-74341","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74341","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=74341"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74341\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}