2022 (4) TMI 916

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..... Tanmay Sadh, Learned Counsel for the petitioner; Sri Manish Goyal, Learned Additional Advocate General assisted by Sri Apoorva Hajela, Learned Counsel for the revenue and Sri R.C. Shukla, Learned Counsel appearing for the CGST authority. 2. Originally, the writ petition was filed to challenge the validity of Rule 86A of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referr .....

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..... was confined to one year from the date of direction coming into existence. 6. Thus, the order blocking the Input Tax Credit upto Rs. 2,67,16,352/- available in the Electronic Credit Ledger of the petitioner came to an end on its own, by operation of law, on 9-7-2021. No other order has been shown as may allow the Input Tax Credit to remain blocked beyond 9-7-2021. 7. With the aforesai .....

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