Writ against blocking of ITC under rule 86A of CGST Rules dismissed due to pending adjudication

Transtech Solution Vs Commissioner CT & GST (Orissa High Court) Orissa High Court held that writ against blocking of Input Tax Credit [ITC] under rule 86A of the Central Goods and Services Tax Rules [CGST Rules] not entertained as reply of the petitioner is pending adjudication. Accordingly, writ dismissed. Facts- Alleging illegal, arbitrary and capricious exercise of power in blocking the input tax credit under Rule 86A of the Central Goods and Services Tax Rules, 2017 / the Odisha Goods and Services Tax Rules, 2017 by the Tax Officer vide communication via e-mail dated 28.04.2025, the pe...