Input tax credit- Rule 86A of CGST Rules- This writ petition has been filed praying for the following relief:-

(i) Mandamus directing the respondent authorities to forthwith unlock the electronic credit ledger, which has been debited by Rs. (-) 1,23,59,000/- (Annexure No.2);

(ii) Declaration holding that negative blocking of credit by respondent no.2 of Rs. 1,23,59,000/- was illegal;

(iii) Mandamus directing the respondent authorities to pay interest @ 18% for illegally blocking the credit;

The petitioner submits that blocking of input tax credit under Rule 86A of CGST/UPGST Rules, 2017 has resulted in negative blocking, which cannot be done.

Held that- petitioner states that he has already filed objection before the respondent no.2 , which is pending. This court do not find any merit in this writ petition.