Rule 86A of the CGST Rules, 2017 — Blocking of Input Tax Credit —-- The petitioner challenged the impugned action of the respondents by negative blocking of the Electronic Credit Ledger on the ground that such harsh action has been taken during the pendency of the adjudication proceedings. The court observed that while the petitioner himself was not diligent in filing the reply to the impugned SCN and he took almost five months for giving reply to the impugned SCN.

Held that:- The Hon’ble High Court directed the Officer concerned to consider and dispose of the reply filed by the petitioner on 13th June, 2022, preferably within three weeks, in accordance with law and by passing a reasoned and speaking order and by providing opportunity of hearing to the petitioner.