The primary concern of the petitioner appears to have been redressed by operation of sub-rule (3) of Rule 86A of the CGST Rules, to the effect that the impugned blockage has ceased to have effect, as already a period of more than one year has passed
Rule 86A of the CGST Rules, 2017 –Blocking of Electronic Credit Ledger –-- The petitioner challenged action of the respondents in blocking of the electronic credit ledger, by virtue of which the petitioner could not avail the benefit of the input credit. Such blockage was undertaken on January 28, 2020. The Counsel for the petitioner submitted that the impugned blockage would cease to have effect by virtue of the provisions of sub-rule (3) of Rule 86A of the Rules, 2017. The court observed that the impugned blockage has ceased to have effect, as already a period of more than one year has passed, after the electronic ledger of the petitioner was blocked on January 28, 2020.
Held that:- The Hon’ble High Court accordingly disposed of the petition.
The primary concern of the petitioner appears to have been redressed by operation of sub-rule (3) of Rule 86A of the CGST Rules, to the effect that the impugned blockage has ceased to have effect, as already a period of more than one year has passed
Rule 86A of the CGST Rules, 2017 –Blocking of Electronic Credit Ledger –-- The petitioner challenged action of the respondents in blocking of the electronic credit ledger, by virtue of which the petitioner could not avail the benefit of the input credit. Such blockage was undertaken on January 28, 2020. The Counsel for the petitioner submitted that the impugned blockage would cease to have effect by virtue of the provisions of sub-rule (3) of Rule 86A of the Rules, 2017. The court observed that the impugned blockage has ceased to have effect, as already a period of more than one year has passed, after the electronic ledger of the petitioner was blocked on January 28, 2020.
Held that:- The Hon’ble High Court accordingly disposed of the petition.