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TMI Blog2021 (9) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... ao, learned counsel for the petitioners. Also heard Mr. N. Harinath, learned Assistant Solicitor General of India, appearing for respondent Nos.1, 3, 4, 5 and 6. Mr. Y. N. Vivekananda, learned Government Pleader attached to the office of the learned Advocate General, appearing for respondent No.2, adopted the arguments of Mr. N. Harinath. In this writ petition amongst others, Rule 86-A of Central Goods and Services Tax Rules, 2017 and Andhra Pradesh Goods and Services Tax Rules, 2017 insofar as it empowers authorities to block the Input Tax Credit of the registered recipient, is under challenge. An interim prayer was also made for de-blocking the Input Tax Credit and permit the petitioners to utilize the Input Tax Credit of Rs. 2,40,76, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is further submitted by him that under Rule 86-A (2), the Commissioner or the Officer authorized by him under sub-rule (1), may, on being satisfied that conditions for disallowing the debit of electronic credit ledger as above, no longer exist, allow such debit. It is submitted that the petitioners should have availed the above said remedy and therefore, the writ petition is not maintainable. So far as the maintainability of the writ petition is concerned, the petitioners have challenged the vires of Rule 86-A. Rule 86-A reads as : 86-A. Conditions of use of amount available in electronic credit ledger. 1. The Commissioner or an officer authorized by him in this behalf, not below the rank of an Assistant Commissioner, having reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exist, allow such debit. 3. Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. Rule 86-A (3) is very specific to the effect that the restriction imposed will cease to have effect after the expiry of period of one year from the date of imposing such restriction. There being no dispute that period of one year having elapsed from the date of restriction imposed in the form of blocking the Input Tax Credit, we find force in the contentions advanced by Mr. Ravi Shankar. Accordingly, we direct the respondents to de-block the Input Tax Credit and permit the petitioners to utilize the Input Tax Credit of Rs. 2,40,76,129/- blocked in Electronic Credit Ledger on 28.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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