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AEGIS POLYMERS vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

DIPANKAR DATTA
G. S. KULKARNI
Pet. Counsel
Rahul Thakar
Res. Counsel
Sham Walve
Sangeeta Yadav
Jyoti Chavan

Petitioner / Applicant

AEGIS POLYMERS
Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Jul 12, 2021
Order No.

WRIT PETITION (LODG)NO. 128 OF 2021

Citation

2021(7) TAXREPLY 4377
Original Order
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ORDER

1. Heard Mr. Thakar, learned Counsel appearing for the petitioner, Mr. Walve, learned Counsel appearing for respondent no.1 and Ms. Chavan, learned AGP appearing for the State. 2. The primary grievance of the petitioner in the present petition is to an action of the respondents in blocking of the electronic credit ledger of the petitioner by virtue of which the petitioner could not avail the benefit of the input credit. Such blockage was undertaken on January 28, 2020. Although there are diverse reliefs claimed in the petition, Mr. Thakar, learned Counsel appearing for the petitioner has very fairly pointed out that by operation of law, the impugned blockage would cease to have effect by virtue of the provisions of sub-rule (3) of Rule 86A of the CGST Rules,2017. The Rule reads thus:- “86A. Conditions of use of amount available in electronic credit ledger.- (1)… … … (2)… ... … (3) Such restriction shall cease to have effec....

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