KRISHNA FASHION Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition has been heard by way of video conferencing.

(2.) Present writ petition has been filed challenging the order dtd. 16/3/2020, whereby Petitioner's current bank account maintained with Union Bank of India has been provisionally attached as well as the order dtd. 6/2/2020 blocking the Petitioner's Electronic Credit Ledger. Petitioner also seeks directions to the Respondents to de-freeze the Petitioner's account and unblock the Petitioner's Electronic Credit Ledger.

(3.) Learned counsel for the petitioner states that in accordance with Rule 86A(3) of the CGST Rules, 2017, the order blocking the Petitioner's Electronic Credit Ledger had ceased to operate on 5/2/2021 on completion of one year. However, the same continues to be blocked and, thus, the Petitioner is unable to operate it. In support of her submissions, she relies on the orders of various High Courts where it has been held that Rule 86A(3) is a restriction which will cease to have effect after the expiry of one year from the date of imposing such restriction.