Find
No. Rule 86A needs an officer not below Assistant Commissioner. The CBIC guidelines set higher ranks for larger amounts.
GST
Which officer can block how much credit
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Provisions
Rule 86A(1), CGST Rules 2017; CBIC guidelines on Rule 86A, 2 November 2021
Analysis
Under the CBIC guidelines of 2 November 2021, up to ₹1 crore can be blocked by an Assistant or Deputy Commissioner, ₹1 crore to ₹5 crore by an Additional or Joint Commissioner, and above ₹5 crore by the Commissioner. A ₹2 crore block by a Superintendent is outside the rule. Point this out in your representation; if the block stays, it is a strong ground in a writ petition.
Close
- Check the officer's designation on the portal block details.
- Compare it with the monetary limits in the CBIC guidelines.
- Raise the lack of authority in writing with the jurisdictional Commissioner.
- Ask for the block to be withdrawn.
- Keep this point ready for a writ petition if needed.
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