Rule 86A of the CGST Rules, 2017 –– Blocking of ITC –The petitioner submitted that his electronic credit ledger has been blocked on 17.02.2020, without any notice, he has no clue about the reason for such blocking. The counsel for petitioner further submitted that Sub Rule (3) of Rule 86 A provides that even if the attachment is for a valid reason under 86 A, the same elapsed on 17.02.2021, on expiry of one year from the date of imposing of restriction. The petitioner has sent a representation date 29.11.2021 and that has also not met with any reply or response. The respondent counsel submitted that the electronic credit ledger of the writ petitioner will be unblocked today or latest by close of working hours tomorrow.

Held that:- The Hon’ble High Court disposed the main writ petition on the basis of reply of the counsel for the respondent.