Rule 86A of the CGST Rules, 2017 – Blocking of ITC –-–- The court observed that there is no scope of passing any interim order in the matter at this stage since the impugned order of blocking of ITC of the petitioners, prima facie appears not illegal or without jurisdiction and for final adjudication on the issues involve in this writ petition, it requires affidavit from the respondents.

Held that:- The Hon’ble High Court directed Respondents to file affidavit-in-opposition within four weeks. Petitioner to file reply thereto, if any, within two weeks thereafter. List this matter for final hearing after seven weeks.