Blocking of ITC under Rule 86A- HC disposes petition as dept unblocked the same

Vinayak Plylam Marketing Vs Superintendent (Rajasthan High Court) The petitioner’s main grievance is with respect to the blocking of the input tax credit to the tune of Rs.3,43,630/- by the respondent authorities on the petitioner’s GST portal under an order dated 18.03.2020. It appears that invoking clause (b) of sub-rule (2) of Rule 86 of GST Rules, 2017 the department has taken the said action. The petitioner had therefore challenged the vires of the said provision. However the main thrust of the advocate for the petitioner at this stage was that in terms of sub rule (3) of the said Rul...