Rule 86A remains a live anti-fraud weapon under GST, but recent courts are forcing tighter discipline on evidence, ledger availability, and the one-year life of an ECL freeze.
The e-invoice 30 day rule now blocks IRP reporting of older documents for businesses with AATO of Rs. 10 crore and above. The anti-fraud logic is clear. The operational cost is not.
GSTAT functioning across India may finally ease the hardest part of GST litigation - but only if bench capacity, listing discipline and order quality keep pace with the backlog already queued up.
Safari Retreats did not abolish blocked credit under GST. It changed the argument. This article reads the judgment as a principles case, tracks the legislative response, and explains where the construction ITC fight now really sits.
