2021 (12) TMI 837

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.... N T MANMOHAN, J (Oral): C.M.No.45404/2021 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.14422/2021 1. Present writ petition has been filed challenging Rule 86A of the CGST Rules as illegal, arbitrary and bad in law. Petitioner also seeks a direction declaring the continuance of blocking of petitioner's ITC of INR 8,72,22,741/-....

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....es that despite the letters written by the petitioner on 15th June 2021 and 17th September, 2021 to the respondent, the respondent has neither provided a response justifying the blocking of ITC nor has unblocked the ITC. 4. Issue notice. Mr.Abhinav Kalia, Advocate accepts notice on behalf of the respondent. He states that he has no instructions in the present case. 5. However, keeping in view th....