The petitioner is before this Court seeking to unblock the Input Tax Credit of the petitioner’s Electronic Credit Ledger, which reflects the balance to negative figure. His grievances when expressed before the authority are not replied till date, no show cause notice has been issued. Invocation of Rule 86 A of the CGST Rules, 2017 is strongly objected to on the ground that there has to be a credit of Input Tax available in the Electronic Credit Ledger. Notice issued to respondent.