Rule 86A of the CGST Rules, 2017 – Blocking of ITC -—- The petitioner challenged the blocking of ITC under rule 86A. The counsel for the petitioner has contended that the impugned SCN and orders bear no reasons and that the concerned officer has not applied his mind, independently, as to why ITC should be blocked. The respondent have taken the step of blocking the ITC on account of an investigation being carried out with regard to fake invoices. The court observed that the matter requires examination; especially in view of the fact that the ITC in the case of petitioner no.2 has remained blocked for more than the prescribed period under Rule 86A(3), which is, one year..

Held that:- The Hon’ble High Court issued notice and listed the matter for 29.07.2022.