Rule 86A of the CGST Rules, 2017 — Blocking of ITC – The petitioner challenged blocking of the ITC to the tune of Rs.3,43,630/-, under an order dated 18.03.2020, passed under clause (b) of sub-rule (2) of Rule 86 of Rules, 2017. The advocate for the petitioner submitted that in terms of sub rule (3) of the said Rule 86A, in any case upon expiry of a period of one year from the date of imposition of restriction, the same would no longer survive. The counsel for the department stated that the credit has already been unblocked.

Held that:- The Hon’ble High Court directed that if this unblocking of the tax credit is not already reflected on the GST portal in the account of the petitioner, the same shall be done forthwith.