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Rule 86A ITC Blocking After K-9 Enterprises | GST Legal Remedies
  • Adv Govind Bali
  • GST
  • June 30, 2026

Rule 86A ITC Blocking After K-9 Enterprises | GST Legal Remedies

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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