Answer

1. F

   Facts

   There is no separate appeal form for a Rule 86A block. The usual route is a representation to the officer and, if needed, a writ petition in the High Court.

2. P

   Provisions and law

   • Rule 86A(1), CGST Rules 2017Commissioner or authorised officer, not below Assistant Commissioner, may disallow debit of ITC for recorded reasons where the supplier or recipient is non-existent, goods were not received, tax was not paid or there is no valid document
   • Rule 86A(2), CGST Rules 2017The officer may allow the debit, fully or partly, once satisfied that the conditions no longer exist
   • Sec 107, CGST Act 2017Appeal to the Appellate Authority against a decision or order
3. A

   Analysis

   Sec 107 appeals lie against decisions or orders under the Act. The kit's sources describe Rule 86A remedies as representation and writ, not APL-01. Practice can vary, so take advice on your facts. Example: a block with no recorded reasons is usually taken to the High Court after a representation is ignored.

4. C

   Conclusion

   1. 1File a representation under Rule 86A(2).
   2. 2Ask for a speaking order.
   3. 3If no relief, consult an advocate on a writ.
   4. 4Keep filing returns meanwhile.

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