JUDGMENT

Vibhu Bakhru, J. The petitioner has filed the present petition impugning the action of the respondents in blocking the Input Tax Credit (hereafter `the ITC') of Rs.1,37,17,022/- (IGST of Rs.1,29,80,631/- and CGST of Rs.7,36,391/-), which is credited in the Electronic Credit Ledger (hereafter `ECL') of the petitioner. The said ITC was blocked on 11.02.2020.

2. The respondents do not controvert that the ITC was blocked without informing the petitioner or without affording the petitioner any opportunity to be heard. The respondents sent an e-mail dated 01.04.2022, informing the petitioner that ITC has been "unblocked/blocked". The petitioner claims that prior to that, on 07.09.2021, he had filed a letter with respondent no.3 raising a grievance that his ECL had been locked for a period of eighteen months without any intimation or enquiry. He had also raised an issue that in terms of Rule 86A of the Central Goods and Services Tax Rules, 2017 (hereafter `the CGST Rules'), it was impermissible to block the ECL for a period exceeding one year. Accordingly, the petitioner requested the respondents to unblock his ECL, however, the respondents did not accede to the same.

3. The