Rule 86A of the CGST Rules, 2017 — Blocking of ITC –- The Petitioner filed petition for inaction on the part of the respondent in considering its representation dated 29th December, 2022 against blocking of ITC.
Held that:- The Hon’ble High Court directed the authority concerned to consider and dispose of the aforesaid representation in accordance with law after giving an opportunity of hearing to the petitioners within a period of two weeks.