Answer

1. F

   Facts

   Rule 86A does not set a time limit for deciding a representation. Courts have said such requests should be decided within a reasonable time by a speaking order.

2. P

   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
3. A

   Analysis

   The CBIC guidelines expect taxpayers' evidence to be reviewed, and High Courts have required timely post-decisional hearings and speaking orders. Each month of delay costs you cash. Send polite, dated reminders, escalate to the Additional or Joint Commissioner, and keep a file. Example: representation on 1 July, reminders on 25 July and 20 August, escalation in September.

4. C

   Conclusion

   1. 1Send a dated reminder referring to your representation.
   2. 2Escalate to the senior officer with copies.
   3. 3Raise a grievance on the portal.
   4. 4Keep a log of all reminders.
   5. 5Consider a writ if there is still no decision.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.