Find
Rule 86A does not expressly require a hearing before blocking. High Courts differ: some have required a timely hearing after the block, and some have asked for a pre-decisional hearing.
GST
Hearing before credit is blocked
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Provisions
Rule 86A(1), CGST Rules 2017; CBIC guidelines on Rule 86A, 2 November 2021
Analysis
The rule requires recorded reasons. The Bombay High Court in Rithwik Projects (2025) required a timely post-decisional hearing; the kit notes the Karnataka High Court reportedly required a hearing before blocking. Check the position in your State's High Court. Either way, ask for a hearing now in writing.
Close
- Ask for a hearing in your representation.
- Check your High Court's position with your advisor.
- Note any lack of hearing as a ground.
- Keep all letters on record.
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