Rule 86A of the CGST Rules, 2017 — Blocking of ITC —–The petitioner challenged the impugned order dated 04.04.2022, whereby electronic credit ledger in respect of reversed ITC, interest and penalty amounting to Rs. 2,54,13,392/- as determined by the order under Section 74(9) of the Act, has been blocked. The court in its order dated 08.07.2022 directed the respondents to file counter affidavits, which have been filed now. The respondent counsel produced a document dated 12.7.2022 indicating that Electronic Credit Register blocked earlier has now been unblocked. The court observed that since the grievance of the petitioner has now been redressed by the respondents, therefore, no cause of action now survives in the present writ petition.

Held that:- The Hon’ble High Court disposed of  the writ petition, as no cause of action now survives.