2021 (9) TMI 659

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....enior Counsel assisted by Mr. A. Sarveswar Rao, learned counsel for the petitioners. Also heard Mr. N. Harinath, learned Assistant Solicitor General of India, appearing for respondent Nos.1, 3, 4, 5 and 6. Mr. Y. N. Vivekananda, learned Government Pleader attached to the office of the learned Advocate General, appearing for respondent No.2, adopted the arguments of Mr. N. Harinath. In this writ petition amongst others, Rule 86-A of Central Goods and Services Tax Rules, 2017 and Andhra Pradesh Goods and Services Tax Rules, 2017 insofar as it empowers authorities to block the Input Tax Credit of the registered recipient, is under challenge. An interim prayer was also made for de-blocking the Input Tax Credit and permit the petitio....

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.... not paid G.S.T., the petitioners are not entitled to any relief. It is further submitted by him that under Rule 86-A (2), the Commissioner or the Officer authorized by him under sub-rule (1), may, on being satisfied that conditions for disallowing the debit of electronic credit ledger as above, no longer exist, allow such debit. It is submitted that the petitioners should have availed the above said remedy and therefore, the writ petition is not maintainable. So far as the maintainability of the writ petition is concerned, the petitioners have challenged the vires of Rule 86-A. Rule 86-A reads as : 86-A. Conditions of use of amount available in electronic credit ledger. 1. The Commissioner or an officer authorized b....