9911796707
TMI Blog2023 (3) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 39 of the Central GST Act, 2017 and also contradictory to the notification dated 10.09.2018 (Annexure P-5) with a further prayer to issue a writ in the nature of mandamus directing respondent No. 4 to unblock the credit of Rs.95,50,660/- , being not satisfying the conditions of Rule 86A. In the present writ petition, the petitioner has challenged the Central Government notification dated 09.10.2019 (Annexure P-7) amended Rule 61 which provides that in cases where the time limit for furnishing of details in Form GSTR-1 or Form GSTR-2 has been extended, the return specified in Section 39 be furnished in Form GSTR-3B electronically through the common portal either directly or through Facilitation Centre. It further provides that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs.95,50,660/- (IGST - Rs.44,54,927/- and HGST - Rs.50,95,733/-) was blocked by the respondent No.4 as evident from the screenshot (Annexure P-14) which was taken from the common GST portal of the petitioner. The details of the block credit is also annexed as Annexure P-15. Petitioner was served a notice (Annexure P-16) via email to explain the huge difference of Rs.14069945 between the GSTR 3B and GSTR 2A for the period of July 2019 to September 2019. Meanwhile, the petitioner filed its reconciliation statement in Form GSTR 9C as the turnover for the year F.Y. 2017-18 exceeded Rs.2 crores. Thereafter, respondent No. 3 served mismatch notice dated 19.03.2020 (Annexure P-17) directing the petitioner to explain the difference in liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6A of the CGST Rules, 2017. The detailed guidelines have been issued whereby powers under Rule 86A can be exercised by the Officers on the monetary limits prescribed under Rule 3.1. Rule 3.4.2 deals with the period for which the credit can be blocked, which reads as under:- "The restriction imposed as per sub-rule (1) of rule 86A shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. In other words, upon expiry of one year from the date of restriction, the registered person would be able to debit input tax credit so disallowed, subject to any other action that may be taken against the registered person." Since the guidelines are very clear that after one year, the registered perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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