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    <title>2021 (12) TMI 837 - DELHI HIGH COURT</title>
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    <description>The court disposed of the writ petition challenging Rule 86A of the CGST Rules, directing the respondent to decide on the representations within four weeks through a reasoned order in accordance with the law. The court emphasized the importance of providing reasons for blocking ITC exceeding one year and highlighted the violation of natural justice due to the respondent&#039;s failure to respond to the petitioner&#039;s letters. The judgment kept the rights and contentions of all parties open for further consideration.</description>
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      <description>The court disposed of the writ petition challenging Rule 86A of the CGST Rules, directing the respondent to decide on the representations within four weeks through a reasoned order in accordance with the law. The court emphasized the importance of providing reasons for blocking ITC exceeding one year and highlighted the violation of natural justice due to the respondent&#039;s failure to respond to the petitioner&#039;s letters. The judgment kept the rights and contentions of all parties open for further consideration.</description>
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