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2021 (12) TMI 272 - HC - GSTSeeking direction to unblock Input Tax Credit - provisions of rule 86A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- Curiously, the instructions do not refer to sub-rule (3) of rule 86A at all. The respondent no. 2 appears to be oblivious of such provision. Having regard to the statutory mandate in sub-rule (3) of rule 86A, the petitioner is entitled to claim that the input tax credit ought to have been unblocked immediately after one year of the restriction being imposed under sub-rule (1) thereof. If indeed the respondents were of the view that the petitioner had not been cooperating with the department, they ought to have proceeded against it in a manner known to law. However, to say that reply is awaited and hence lifting of the restriction has not been resorted to is clearly illegal. There are no reason to keep this writ petition pending - petition disposed off.
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