Rule 86A of the CGST Rules, 2017 — Blocking of ITC —–The petitioners challenged the blocking of input tax credit under Rule 86 A. The court observed that guidelines of the department are of the view that the petitioners should first approach the authorised Officer raising objections against the blocking of the ITC and the said authority would be under an obligation to decide the objection within a time bound period.

Held that:- The Hon’ble High Court gave liberty to the petitioners to submit objections before the Commissioner under Rule 86 A(2), within two weeks and in the event objections are submitted, the same shall be decided by the concerned Authority Officer in accordance with law, by a speaking and reasoned order, within next three weeks.