2022 (2) TMI 781 - HC - GST

Grant of interest as ITC under Rule 86A of the Central Goods and Services Tax Rules 2017 - time limit of blocking of such credit - petitioner s ITC account has been unblocked - HELD THAT - Learned counsel for the respondents are directed to file reply affidavits confined to the relief of interest within eight weeks. Rejoinder affidavit if any be filed before the next date of hearing. List on 14th September 2022.

Summary

The High Court of Delhi heard a case regarding the unblocking of Mr. Ruchir Bhatia's ITC account on 7th February, 2022. The petitioner seeks interest as the account was blocked for two years instead of the allowed one year under Rule 86A of the Central Goods and Services Tax Rules, 2017. The respondents are directed to file reply affidavits on the interest relief within eight weeks, with the next hearing scheduled for 14th September, 2022.