2021 (12) TMI 837

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..... tes that he has no instructions in the present case. Keeping in view the fact that the petitioner s representations/letters dated 15th June 2021 and 17th September, 2021 have not been decided till date, the present writ petition is disposed of with a direction to the respondent to decide the aforesaid representations/letters by way of a reasoned order in accordance with law within four weeks. .....

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..... and restore the credit of the petitioner. 2. Learned counsel for the petitioner states that the respondent had not given any reason to the petitioner justifying the blocking of credit and, thus, the impugned action is in violation of the principles of natural justice. He states that Rule 86A(3) of the CGST Rules, 2017 mandates that any restriction on the usage of ITC shall cease to have effect .....

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