Rule 86A of the CGST Rules, 2017— Blocking of ITC - The petitioner sought directions to the Respondent to show cause as to how and under what authority of law, the amount of ITC lying in the Electronic Credit Ledger of the petitioner has been blocked, without even there being any determination of any amount due as against this petitioner. The counsel for the petitioner submitted that the suspension of registration of the petitioner has been revoked during pendency of the writ petition. The only surviving grievance relates to blocking of the ITC. The petitioner has also made representation before the respondent for revocation of the blocking of the Input Tax Credit lying in the Electronic Credit Ledger. The Petitioner sought permission to withdraw the writ petition to pursue his representation before the authority concerned. The court observed that in view of the submissions made, the writ petition is dismissed as withdrawn leaving it open to the petitioner to pursue his representation before the respondent authorities.

 Held that:- The Hon’ble High Court accordingly disposed the petition.