This petition has been preferred with the grievance that under Rule-86A of the CGST Rules without affording any opportunity of hearing and also without any order. Notice issued to respondent.
Rule 86A of the CGST Rules, 2017 — Blocking of the ITC —–The petitioner challenged the action of the respondent to block the ITC to the tune of Rs. 33,99,789/- on the ground that action under Rule-86A is without affording any opportunity of hearing and without any order. Further, the restrictions as sub-rule 3 of Rule 86A, shall cease to have effect after the expiry of period of one year from the date of such restrictions. Various representations were made by the petitioner. The last representation was made on 29th July, 2021 to release input tax credit.
Held that:- The Hon’ble High Court issued Notice returnable on 30th September, 2021.
This petition has been preferred with the grievance that under Rule-86A of the CGST Rules without affording any opportunity of hearing and also without any order. Notice issued to respondent.
Rule 86A of the CGST Rules, 2017 — Blocking of the ITC —–The petitioner challenged the action of the respondent to block the ITC to the tune of Rs. 33,99,789/- on the ground that action under Rule-86A is without affording any opportunity of hearing and without any order. Further, the restrictions as sub-rule 3 of Rule 86A, shall cease to have effect after the expiry of period of one year from the date of such restrictions. Various representations were made by the petitioner. The last representation was made on 29th July, 2021 to release input tax credit.
Held that:- The Hon’ble High Court issued Notice returnable on 30th September, 2021.