Since the input tax credit of the petitioner has already been de-blocked, cause of action for continuing this writ petition does not survive.
Rule 86A of the CGST Rules, 2017 – Blocking of ITC -- The petitioner prayed for directions for striking down Rule 86A of Rules and declare it Ultra Vires the provisions of Sections 16, 17, 49 and 49A of the Act 2017 and direct the Respondents to forthwith de-block the ITC blocked in the electronic credit ledger on 28-01-2020. The respondent counsel submitted that considering the representation of the petitioner, the blocked ITC has been de-blocked on 9th Nov.2021.The court observed that the cause of action for continuing this writ petition does not survive.
Held that:- The Hon’ble High Court closed the petition.
Since the input tax credit of the petitioner has already been de-blocked, cause of action for continuing this writ petition does not survive.
Rule 86A of the CGST Rules, 2017 – Blocking of ITC -- The petitioner prayed for directions for striking down Rule 86A of Rules and declare it Ultra Vires the provisions of Sections 16, 17, 49 and 49A of the Act 2017 and direct the Respondents to forthwith de-block the ITC blocked in the electronic credit ledger on 28-01-2020. The respondent counsel submitted that considering the representation of the petitioner, the blocked ITC has been de-blocked on 9th Nov.2021.The court observed that the cause of action for continuing this writ petition does not survive.
Held that:- The Hon’ble High Court closed the petition.