Rule 86A of the CGST Rules, 2017--- Blocking of ITC  —–- The petitioner’s credit ledger was blocked on 11th of February, 2020. The counsel for the petitioner relies upon the Circular dated 2nd of November, 2021 and submitted that in view of sub-rule (3) of Rule 86A , petitioner’s account was required to be unblocked automatically.

Held that:- The Hon’ble High Court issued Notice and listed the matter on 11.05.2022.