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2021 (12) TMI 837 - HC - GSTValidity of direction declaring the continuance of blocking of petitioner’s ITC beyond a period of one year - violation of express mandate of Rule 86A(3) of the CGST Rules, 2017 - HELD THAT:- Issue notice. Mr.Abhinav Kalia, Advocate accepts notice on behalf of the respondent. He states that he has no instructions in the present case. Keeping in view the fact that the petitioner’s representations/letters dated 15th June 2021 and 17th September, 2021 have not been decided till date, the present writ petition is disposed of with a direction to the respondent to decide the aforesaid representations/letters by way of a reasoned order in accordance with law within four weeks.
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