Answer

1. F

   Facts

   Carry invoice-wise evidence of genuine purchases and payment, and a short written note. Ask for a written order after the hearing.

2. P

   Provisions and law

   • Rule 86A(2), CGST Rules 2017The officer may allow the debit, fully or partly, once satisfied that the conditions no longer exist
   • CBIC guidelines on Rule 86A, 2 November 2021Block must rest on material evidence, not suspicion; amount not more than the suspect credit; monetary limits for officer ranks; taxpayer may give evidence for review
3. A

   Analysis

   The CBIC guidelines expect the officer to review your evidence. A clear two-page note works better than a stack of papers: what was blocked, which suppliers, and why each purchase was genuine. Example: show that goods from the supplier went into production, with stock records and sales of the finished goods. Ask for the hearing to be recorded and for a speaking order.

4. C

   Conclusion

   1. 1Prepare a two-page summary note with a table of invoices.
   2. 2Bring copies of invoices, e-way bills, transport and bank proofs.
   3. 3Bring an authorisation letter if a CA or staff attends.
   4. 4Ask that your submissions be recorded.
   5. 5Request a written, reasoned order.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.