Rule 86A of the CGST Rules, 2017 – Blocking of Input Tax Credit -–- The petitioner challenged the impugned order of blocking electronic credit ledger of the petitioner by contending that period of validity of such blocking is one year only as per sub-rule (3) of rule 86A and period of one year has already expired from the date of blocking of the electronic credit ledger. The court observed that no such further order of extension has been passed.

Held that:- The Hon’ble High Court declared that the impugned order of blocking of the electronic credit ledger of the petitioner has lost its force and cannot be continued as per sub-rule (3) of rule 86A of the  Rules.