GST
Officer rejected unblocking without reasons
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Facts
Yes. Courts expect unblocking requests to be decided by a reasoned order. A written order also lets you challenge it.
Provisions and law
- Rule 86A(2), CGST Rules 2017The officer may allow the debit, fully or partly, once satisfied that the conditions no longer exist
- CBIC guidelines on Rule 86A, 2 November 2021Block must rest on material evidence, not suspicion; amount not more than the suspect credit; monetary limits for officer ranks; taxpayer may give evidence for review
Analysis
The Madras High Court in Tvl Nualco (2026) directed that unblocking requests be decided by a speaking order. A verbal refusal gives you nothing to contest. Write asking for a decision on your representation in writing within a reasonable time. Keep copies of all your submissions and acknowledgements.
Conclusion
- Write asking for a reasoned order on your representation.
- Refer to the date of your representation and hearing.
- Give a reasonable time, such as 15 days.
- Keep the acknowledgement.
- Use the order, or the silence, to decide the next step.
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Credit ledger blocked under Rule 86A: representation and unblocking
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