Rule 86A of the CGST Rules, 2017 — Blocking of ITC – The petitioner sought a direction to Respondent No. 3 to unblock Input Tax Credit Account. The court in its decision on 13 September 2022 has directed to unblock the ITC. The counsel for the Petitioner submitted that proceedings under Section 73/74 was the appropriate remedy and the account should not have been blocked. The court observed that since the order dated 13 September 2022 directing unblocking of the account was in the nature of final order. It was put to learned counsel for the State that what is the implication thereof as to the course of action to be taken in the present petition, apart from question of law.

Held that:- The Hon’ble High Court directed the Respondents to file additional affidavit as to whether in view of the order dated 13 September 2022, which order is not challenged, the petition has been rendered academic and whether the legal position can be kept open to be considered in an appropriate case and whether the facts of the Petitioner’s case can be examined in the proceedings under Section 74 of the Act. Stand over to 20 December 2022.