{"id":74827,"date":"2026-01-20T06:31:17","date_gmt":"2026-01-20T01:01:17","guid":{"rendered":""},"modified":"2026-01-20T06:31:17","modified_gmt":"2026-01-20T01:01:17","slug":"blocking-electronic-input-tax-credit-u-r-86a-requires-independent-reasoned-satisfaction-authority-directed-to-pass-fresh-speaking-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74827","title":{"rendered":"Blocking electronic input tax credit u\/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order"},"content":{"rendered":"<p>Blocking electronic input tax credit u\/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order<br \/>Case-Laws<br \/>GST<br \/>Issue: Whether blocking electronic input tax credit under Rule 86A was predicated on an independent, reasoned satisfaction or on a mechanical\/borrowed conclusion. Reasoning: The court held that Rule 86A requires an independent application of mind and a speaking order; reliance on the Board&#39;s Circular dated 02.11.2021 does not permit a mer<\/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=96192\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Blocking electronic input tax credit u\/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking orderCase-LawsGSTIssue: Whether blocking electronic input tax credit under Rule 86A was predicated on an independent, reason<\/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-74827","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74827","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=74827"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74827\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}