{"id":75157,"date":"2026-03-06T08:30:57","date_gmt":"2026-03-06T08:30:57","guid":{"rendered":""},"modified":"2026-03-06T08:30:57","modified_gmt":"2026-03-06T08:30:57","slug":"blocking-of-input-tax-credit-under-rule-86a-sustained-but-petitioner-granted-hearing-and-representation-before-final-decision","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75157","title":{"rendered":"Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision."},"content":{"rendered":"<p>Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision.<br \/>Case-Laws<br \/>GST<br \/>Challenge to blocking of Input Tax Credit under Rule 86A was rejected where inspection and recorded statements indicated availment of credit on disputed invoices; the impugned blocking was held to fall within the regulatory scheme and not amenable to interference. A jurisdictional objection that a subordinate officer effected the block was dismissed because blocking was shown to be authorised by senior officers. The court nevertheless granted liberty to the petitioner to make a representation and directed that the concerned officer hear the petitioner and decide the merits expeditiously, preferably within thirty days.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=97438\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision.Case-LawsGSTChallenge to blocking of Input Tax Credit under Rule 86A was rejected where inspection and recorded statements in&#8230;<\/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-75157","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75157","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=75157"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75157\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}