2026 (9) TMI 73

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....ollowing reliefs: "i. To Issue writ of mandamus and/or any other appropriate writ, order or direction declaring that the action of Respondent blocking Input Tax Credit of IGST with negative balance as illegal, inoperative and void and thus, the same may be quashed and set-aside; ii. Respondents may be directed to re-credit the petitioner's Electronic Credit Ledger with the amount of Input Tax Credit (ITC) that has been unlawfully set off, if any, against the impugned demand in the intervening period; iii. Pass any other order/direction may be passed as deemed fit by this Hon'ble Court in the interest of justice." 2. At the outset, learned counsel appearing on behalf of the petitioner submits that, thoug....

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....ounsel tenders an unconditional apology on behalf of the concerned officer for the failure to strictly adhere to the requirements of Rule 86A of the Rules of 2017. 5. Heard learned counsel for the parties and perused the material available on record. 6. This Court finds that the narrow issue that remains for consideration is whether, once the Electronic Credit Ledger containing the amount of Input Tax Credit is operational and is no longer blocked, anything further survives for adjudication in the present petition. 7. This Court is conscious of the fact that Rule 86A of the Rules of 2017 prescribes certain mandatory preconditions to be satisfied before the Electronic Credit Ledger can be blocked. Rule 86A(1), read with Rule 86A(1)(....