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2022 (4) TMI 600 - HC - GSTBlocking of petitioner's account - It is alleged that in view of sub-rule (3) of Rule 86A of the Central Goods and Services Tax Rules, 2017, petitioner s account was required to be unblocked automatically - HELD THAT - Notice. Let reply be positively filed by the respondents within a period of two weeks from today.
Issues:
1. Interpretation of Rule 86A of the Central Goods and Services Tax Rules, 2017 regarding blocking and unblocking of petitioner's account. 2. Compliance with circular dated 2nd November, 2021 and relevant court decisions. 3. Petitioner's account blocked on 11th February, 2020. Analysis: 1. The petitioner's counsel referred to Circular dated 2nd November, 2021, and various court decisions to support their argument regarding the automatic unblocking of the petitioner's account as per sub-rule (3) of Rule 86A of the CGST Rules, 2017. The contention is that the account should have been unblocked as per the legal provisions. 2. The petitioner's account was blocked on 11th February, 2020, and it is alleged that the account should have been unblocked automatically as per the rules. The court directed the respondents to file a reply within two weeks and allowed for a rejoinder to be filed within one week thereafter. The case was listed for further hearing on 11th May, 2022, indicating the court's intention to thoroughly consider the compliance with the circular and relevant judgments cited by the petitioner. 3. The judgment focused on the interpretation and application of Rule 86A of the CGST Rules, 2017, in the context of the petitioner's blocked account. The court's decision will likely hinge on the legal provisions and precedents cited, aiming to determine whether the account blocking was in accordance with the law and whether the unblocking should have been automatic as claimed by the petitioner. The case is set for further proceedings to delve deeper into the compliance issues raised by the petitioner and to ensure a fair consideration of the legal arguments presented.
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