Find
There is no separate appeal form for a Rule 86A block. Taxpayers make a representation first and, if needed, file a writ petition in the High Court through an advocate.
GST
When to go to High Court on blocked credit
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Provisions
Rule 86A(1), CGST Rules 2017; Rule 86A(2), CGST Rules 2017; CBIC guidelines on Rule 86A, 2 November 2021
Analysis
High Courts have stepped in where blocks had no recorded reasons, exceeded the available balance, or ran past one year. A writ costs time and fees, so weigh the blocked amount against the cost. Example: ₹40 lakh blocked for 3 months with no decision is often worth a petition; ₹50,000 may not be. Keep all letters and acknowledgements, as the court will want to see that you tried the officer first.
Close
- Compile the block details, reasons (if given), representation and acknowledgements.
- List the legal defects: no reasons, wrong officer, negative block, excess block.
- Meet an advocate to assess a writ.
- Continue filing returns and paying in cash meanwhile.
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