9911796707
TMI Blog2021 (7) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... in different forms than the requisite form. Be that at it may, such issues are not dwelled upon, suffice it to observe that the primary concern of the petitioner appears to have been redressed by operation of sub-rule (3) of Rule 86A of the CGST Rules, to the effect that the impugned blockage has ceased to have effect, as already a period of more than one year has passed, after the electronic led ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput credit. Such blockage was undertaken on January 28, 2020. Although there are diverse reliefs claimed in the petition, Mr. Thakar, learned Counsel appearing for the petitioner has very fairly pointed out that by operation of law, the impugned blockage would cease to have effect by virtue of the provisions of sub-rule (3) of Rule 86A of the CGST Rules,2017. The Rule reads thus:- 86A. Cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the primary concern of the petitioner appears to have been redressed by operation of sub-rule (3) of Rule 86A of the CGST Rules, to the effect that the impugned blockage has ceased to have effect, as already a period of more than one year has passed, after the electronic ledger of the petitioner was blocked on January 28, 2020. 5. We accordingly dispose of the petition, keeping all contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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