Rule 86A of the CGST Rules, 2017  — Blocking of ITC – The petitioner prayed for a direction to the respondent to unblock the Electronic Credit Ledger, more particularly, when the period of one year as prescribed under sub-rule 3 of Rule 86A has elapsed. This Court vide Oral Order dated 1st December 2021, had issued notice for final disposal. The court observed that rule itself has provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. It was the duty of the authority concerned to permit the writ-applicant, to avail the input credit available in his ledger. It is very unfortunate to note that despite the fact that the period of one year elapsed, the authority did not permit the writ-applicant to avail the credit available in his ledger.

Held that:- The Hon’ble High Court directed that next time if they come across such a case, then the concerned authority would be held personally liable for the loss which the assessee might have suffered during the interregnum period.