2021 (12) TMI 118

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..... THAT:- Considering the fact that the petitioner's representations dated 09.06.2021 and 04.10.2021 have not evoked any response from the respondents, this Writ Petition is disposed at the time of admission by directing the respondents to consider the representations of the petitioner and pass appropriate orders within a period of forty five days from the date of receipt of a copy of this order .....

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..... f under Rule 86A of the Central Goods and Services Tax Rules, 2017. 5. The learned counsel for the petitioner submits that sub-rule (3) of Rule 86A really states that such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. 6. The learned counsel for the petitioner has relied on the two decisions of the Uttarkhand High C .....

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