Rule 86A of the CGST Rules, 2017 — Blocking of ITC – The petitioner sought a direction to Respondent No. 3 to unblock Input Tax Credit Account. The court in its decision on 13 September 2022 has directed to unblock the ITC. The counsel for the Petitioner submitted that proceeding under Section 73/74 was the appropriate remedy and the account should not have been blocked. The court on 12.12.2022 directed the respondent to file additional affidavit. The court observed that the issue is concluded in view of order dated 13 September 2022 and other aspects are kept open either to be considered in pending proceeding or for the Respondents to take such action as may be available in law, which the Petitioner will be entitled to challenge and contest as per law.

Held that:- The Hon’ble High Court disposed the petition accordingly.