Rule 86A of the CGST Rules, 2017 — Blocking of ITC – The court observed that there is no scope of passing any interim order in this writ petition and that the issues involved require affidavits from the respondents for final adjudication.

Held that:- The Hon’ble High Court directed the respondents to file affidavit-in-opposition within four weeks and listed the petition for final hearing after seven weeks.