In a significant ruling that will impact GST-registered businesses across India, the Andhra Pradesh High Court has clarified the sweeping powers of tax authorities to block Input Tax Credit (ITC) under Rule 86A of the CGST Rules—even after the credit has already been utilized. The judgment in Sugna Sponge & Power Pvt. Ltd. v. Superintendent of Central Tax (2025) is a must-read for every business and tax professional.