2022 (1) TMI 189

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.... as follows: 'In the captioned main writ petition Mr. Aditya Reddy, learned counsel for the writ petitioner submits that the writ petitioner's electronic credit ledger has been blocked on 17.02.2020 and a sum of Rs. 14,85,336/- (Fourteen Lakhs Eighty Five Thousand Three Hundred and Thirty Six Rupees Only) stood to the credit of the writ petitioner on 17.02.2020. 2. Learned counsel submits that even post 17.02.2020 there have been ITC accruals. 3. The writ petitioner has not been put on notice, he has no clue about the reason for such blocking but it appears to be traceable to Rule 86-A of the C.G.S.T Rules, 2017 i.e., The Central Goods and Services Tax (CGST) Rules, 2017 (hereinafter 'said Rules' for the sake of conven....

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....is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.' 5. Learned counsel for writ petitioner draws the attention of thi....