{"id":74355,"date":"2025-11-10T08:56:06","date_gmt":"2025-11-10T03:26:06","guid":{"rendered":""},"modified":"2025-11-10T08:56:06","modified_gmt":"2025-11-10T03:26:06","slug":"rule-86a-permits-temporary-withholding-of-ecl-itc-when-fraud-suspected-but-cannot-block-debits-beyond-available-itc-balance","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74355","title":{"rendered":"Rule 86A permits temporary withholding of ECL ITC when fraud suspected but cannot block debits beyond available ITC balance"},"content":{"rendered":"<p>Rule 86A permits temporary withholding of ECL ITC when fraud suspected but cannot block debits beyond available ITC balance<br \/>Case-Laws<br \/>GST<br \/>The HC held that orders blocking debit from taxpayers&#39; Electronic Credit Ledgers (ECL) beyond the Input Tax Credit (ITC) available at the time are unsustainable and set aside such entries to that extent, allowing the petitioners. The court construed Rule 86A as an emergent, protective power permitting the Commissioner or an authorized officer to tempo<\/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=94037\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 86A permits temporary withholding of ECL ITC when fraud suspected but cannot block debits beyond available ITC balanceCase-LawsGSTThe HC held that orders blocking debit from taxpayers&#8217; Electronic Credit Ledgers (ECL) beyond the Input Tax Credit (ITC)<\/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-74355","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74355","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=74355"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74355\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}