A 2026 corporate GST guide to ITC denial, GSTR-2B mismatch, supplier default, Section 16(2)(c), Rule 37A reversals, re-availment and retrospective Section 16 relief.
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Rule 86A ITC Blocking After the K-9 Enterprises line of cases, GST authorities cannot mechanically block Input Tax Credit under Rule 86A of the CGST Rules. Rule 86A is a drastic preventive power and must be exercised only after the proper officer forms independent “reasons to believe” on the basis of relevant material. Courts have...
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