Rule 86A of the CGST Rules, 2017--- Blocking of ITC –Interest —- The petitioner stated that his ITC account has been unblocked on 7th February, 2022 but he would for grant of interest as ITC under Rule 86A could have been blocked only for a period of one year and in his case, the blocking has been done for two years.

Held that:- The Hon’ble High Court directed the respondents to file reply affidavits confined to the relief of interest within eight weeks. Listed it on 14th September, 2022.