Rule 86A of the CGST Rules, 2017 – Blocking of ITC - The Petitioner challenged the action taken under Rules 86 A. The court observed that neither, petitioner has been made available copy of this reasons to believe nor has Respondent Nos.4 and 5 annexed copy of its reasons to believe in its reply. It is not even clear whether any such reasons to believe has been recorded in writing. The concerned officer is bound to furnish these reasons to the assessee. On receipt of such reasons, the assessee is entitled to file objections to taking of any such action and the concerned officer is bound to dispose the same by passing a speaking order.

Held that:- The Hon’ble Court directed the Respondent No.5 to make available to petitioner by 26th August, 2022 copy of “the reasons to believe”. Stand over to 30th August, 2022.