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Constitutional validity of Rule 86A of the CGST Rules.

Rule 86A of the CGST Rules, 2017—Blocking of ITC -- The petitioner challenged the order dated 10th September, 2020 blocking ITC in Electronic Credit ledger amounting to Rs. 1,55,34,435/- and also challenged the Constitutional validity of Rule 86A of the Rules. The petitioner counsel submitted that no opportunity of hearing has been granted to him before passing of the order. Rule 86A suffers from vice of not prescribing for any procedure or opportunity of hearing for taking the drastic step of blocking the ITC. The respondent counsel submitted there is a statutory remedy available under Section 107 of the Act, to assail the said order. The petitioner counsel submitted that no order has not been communicated to his client. Held that:-The Hon’ble High Court issued notice and listed it on 5th April, 2021.
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