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Notice issued returnable on 30.06.2021

Rule 86A of the CGST Rules, 2017 — Blocking of ITC –The petitioner counsel submitted that the Petitioner has not been served with any notice or the reasons for blocking the credit amounting to Rs. 21,88,860/- by the Respondent Authority. In terms of Rule 86(A), the concerned authority is required to give reasons for blocking the credits in the credit ledger of the Petitioner. Held that:- The Hon’ble High Court issued Notice returnable on 30.6.2021.
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