2021 (12) TMI 171

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..... n the ground of allegedly insisting the petitioner by the respondents to pay the demand from time to time during the pendency of the impugned investigation proceedings - Rule 86(3)A of the CGST Rules - HELD THAT:- Blocking of the Input Tax Credit of the petitioner dated 16th January, 2020 is no more valid now, since it has lost its force in view of the aforesaid provisions of Rule 86(3)A of the C .....

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..... n the part of the respondent authority concerned blocking the Input Tax Credit of the petitioner dated 16th January, 2020 on the ground that same has lost its force after the expiry of one year from the date of the order of imposing such restriction and secondly on the ground of allegedly insisting the petitioner by the respondents to pay the demand from time to time during the pendency of the imp .....

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..... evant party in this writ petition who has not been impleaded by the petitioner. Let him be impleaded as respondent no.6 and the department is to act accordingly. So far as the other parts of challenge in this writ petition, I am of the view that the same can be adjudicated only upon affidavits by the respondents. Let the respondents file affidavit in opposition within three weeks; petitioner .....

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