This Writ Petition is disposed at the time of admission by directing the respondents to consider the representations of the petitioner and pass appropriate orders.
Rule 86A of the CGST Rules, 2017 –– Blocking of ITC–––The petitioner submitted that his credit was attached by the respondents on 14.09.2020. The counsel for the petitioner submitted that the petitioner has sent two representations dated 09.06.2021 and 04.10.2021 to the respondents. But it has not effected any response from the respondents. Such attachment as self-limiting in terms of under Rule 86A of the Rules, 2017. The court observed that the petitioner's representations dated 09.06.2021 and 04.10.2021 have not evoked any response from the respondents.
Held that:- The Hon’ble High Court directed the respondents to consider the representations of the petitioner and pass appropriate orders within a period of forty five days.
This Writ Petition is disposed at the time of admission by directing the respondents to consider the representations of the petitioner and pass appropriate orders.
Rule 86A of the CGST Rules, 2017 –– Blocking of ITC–––The petitioner submitted that his credit was attached by the respondents on 14.09.2020. The counsel for the petitioner submitted that the petitioner has sent two representations dated 09.06.2021 and 04.10.2021 to the respondents. But it has not effected any response from the respondents. Such attachment as self-limiting in terms of under Rule 86A of the Rules, 2017. The court observed that the petitioner's representations dated 09.06.2021 and 04.10.2021 have not evoked any response from the respondents.
Held that:- The Hon’ble High Court directed the respondents to consider the representations of the petitioner and pass appropriate orders within a period of forty five days.