Rule 86A of CGST Rules, 2017— Blocking of ITC —-- The petitioner challenged blocking of ITC under Rule 86A. The petitioner was called upon to file objections and was also heard. Pursuant thereto, an order was passed on 16.07.2021, considering the request of the petitioner for unblocking of credit under Rule 86A in its favour. The court observed that while passing an order lifting the blocking of credit, the assessing authority is undoubtedly required to examine whether such block has been validly made. It is incumbent upon the officer concerned to examine every aspect of the matter prior to arriving at a proper decision. The mere fact that an order has been passed under Rule 86A(2) will not stand in the way of the assessing officer making an assessment or curtailing his powers in any way, in such an exercise. Since the question of 'movement of goods' is one of the fact and the impugned order proceeds on the basis that the facts required to adjudicate this aspect were not provided by the petitioner,

Held that:- The Hon’ble High Court dismissed the writ petition and allowed the petitioner to file an appeal before the first appellate authority and such appeal, if filed within a period of four weeks, shall be received without reference to limitation, but subject to all other statutory compliances including pre-deposit.