{"id":74720,"date":"2026-01-02T07:51:52","date_gmt":"2026-01-02T02:21:52","guid":{"rendered":""},"modified":"2026-01-02T07:51:52","modified_gmt":"2026-01-02T02:21:52","slug":"electronic-credit-ledger-blocking-u-r-86a-and-alleged-fake-itc-claims-quashed-for-no-hearing-and-no-reasons","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74720","title":{"rendered":"Electronic credit ledger blocking u\/r 86A and alleged fake ITC claims quashed for no hearing and no reasons"},"content":{"rendered":"<p>Electronic credit ledger blocking u\/r 86A and alleged fake ITC claims quashed for no hearing and no reasons<br \/>Case-Laws<br \/>GST<br \/>Blocking of the petitioner&#39;s Electronic Credit Ledger under Rule 86A was held invalid because the authority neither granted a pre-decisional hearing nor recorded independent, cogent &#8220;reasons to believe&#8221; as mandated by Rule 86A. Reliance merely on enforcement reports amounted to impermissible borrowed satisfaction, and the order contained only vague assertions of ITC <\/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=95653\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic credit ledger blocking u\/r 86A and alleged fake ITC claims quashed for no hearing and no reasonsCase-LawsGSTBlocking of the petitioner&#8217;s Electronic Credit Ledger under Rule 86A was held invalid because the authority neither granted a pre-decisi<\/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-74720","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74720","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=74720"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74720\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}