Rule 86A of the CGST Rules, 2017 —Blocking of ITC ledger --- The petitioner prayed for a direction to the respondent to unblock the Electronic Credit Ledger, more particularly, when the period of one year as prescribed under sub-rule 3 of Rule 86A of the Rules has elapsed. The respondent counsel submitted that the period of one year has elapsed in terms of sub-rule 3 of Rule 86A of the Rules, 2017. The court observed that the rule itself has provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. In this case, it is very unfortunate to note that despite the fact that the period of one year elapsed, the authority did not permit the writ-applicant to avail the credit available in his ledger. If next time any such case comes, then the concerned authority would be held personally liable for the loss which the assessee might have suffered during the interregnum period.

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