This petition is disposed off with a direction to respondent to decide the pending representation of the petitioner in the light of Rule 86A(3) of the C.G.S.T. Rules, 2017.
Rule 86A of the CGST Rules, 2017 – Blocking of ITC – The petitioner aggrieved that though it’s electronic credit ledger has been blocked since 17/01/2020, it continues to be blocked even beyond one year which is prohibited under Rule 86-A (3). The said ledger continues to be blocked even today. The counsel representing respondents submitted that the representation of the petitioner dated 15/02/2021 praying for unlocking of the ledger, would be decided expeditiously.
Held that:- The Hon’ble High Court directed the respondent to decide the pending representation of the petitioner dated 15/02/2021, on or before 15/09/2021 in the light of Rule 86-A(3).
This petition is disposed off with a direction to respondent to decide the pending representation of the petitioner in the light of Rule 86A(3) of the C.G.S.T. Rules, 2017.
Rule 86A of the CGST Rules, 2017 – Blocking of ITC – The petitioner aggrieved that though it’s electronic credit ledger has been blocked since 17/01/2020, it continues to be blocked even beyond one year which is prohibited under Rule 86-A (3). The said ledger continues to be blocked even today. The counsel representing respondents submitted that the representation of the petitioner dated 15/02/2021 praying for unlocking of the ledger, would be decided expeditiously.
Held that:- The Hon’ble High Court directed the respondent to decide the pending representation of the petitioner dated 15/02/2021, on or before 15/09/2021 in the light of Rule 86-A(3).