Rule 86A of the CGST Rules, 2017  — Blocking of ITC – The petitioner prayed for issuing a writ of mandamus to quash and set aside the action of blocking of ITC of Rs. 13,35,021/- on 15.02.2021. The petitioner submitted that the chronology of details pointed out that on 15.02.2021 the respondents blocked the ITC lying in the Electronic Credit Ledger to the tune of Rs. 13,35,021/-. The representations were made on 19.02.2021 and 02.03.2021 but the respondent did not act upon the same nor it had responded and rather issued SCN on 03.03.2021 on the ground that ITC was wrongly availed.

Held that:- The Hon’ble High Court directed that the representations made by the petitioner shall be decided within a period of two weeks. Once the same is decided, if dissatisfied, the petitioner shall be at liberty to take legal recourse available under the law.