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TMI Blog2022 (8) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... AGP for Respondent Nos.3, 4 and 7. P.C. : 1. Petitioner is raising a grievance on action taken under Rules 86 A of the Central Goods and Services Tax Rules, 2017 (the CGST Rules). 2. Rules 86 A of the CGST Rules provides "The Commissioner or an Officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belief must be based only on one or more of the following grounds : a) The credit is availed by the registered person on the invoices or debit notes issued by a supplier, who is found to be non-existent or is found not to be conducting any business from the place declared in registration. b) The credit is availed by the registered person on invoices or debit notes, without actually receiving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raudulently availed or ineligible input tax credit and whether the same is covered under the grounds mentioned in sub-rule (1) of rule 86A. The amount of input tax credit involved; and whether disallowing such debit of electronic credit ledger of a person is necessary for restricting him from utilizing/passing on fraudulently availed or ineligible input tax credit to protect the interests of reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the basis of material evidence available or gathered in relation to fraudulent availment of input tax credit or ineligible input tax credit availed as per the conditions/grounds under sub-rule (1) of rule 86 A. Even the CBITC has understood the possibility of this power under Section 86 A being abused and hence has even advised that it should not be exercised in a mechanical manner but only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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