TMI BlogJurisdiction or authority to block any input tax credit - Reason to believe that input tax available in...Jurisdiction or authority to block any input tax credit - Reason to believe that input tax available in the electronic credit ledger has been fraudulently availed or is ineligible - if there is no positive credit standing in the electronic credit ledger on the date of the order, passed under Rule 86-A, that order would be read to create a lien upto limit specified in the order passed as per Rule 86-A of the Rules. As and when the credit entries arise, the lien would attach to those credit entrie..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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