Alleging that the Input Tax Credit admissible to the petitioner was blocked on 28.01.2020 and is continuing for more than one year, the present writ petition has been preferred for the following reliefs:

“A. issue a Writ of Certiorari or such other Writ Order or direction as this Hon’ble Court may deem fit which has the effect of striking down Rule 86A of Central Goods and Services Tax Rules 2017 and Andhra Pradesh Goods and Services Tax Rules 2017 in Annexure A1 insofar as it empowers authorities to block the Input Tax Credit for no fault of the registered recipient and declare it Ultra Vires the provisions of Sections 16, 17, 49 and 49A of the CGST/APGST Act 2017, or alternatively

B. issue a Writ or Order or direction as this Hon’ble Court may deem fit declaring that the Rule 86A of Central Goods and Services Tax Rules 2017 and Andhra Pradesh Goods and Services Tax Rules 2017 in Annexure A-1, does not empower the authorities to invoke retrospectively, i.e. prior to its insertion, or alternatively

C. issue writ or Order or direction as this Hon’ble Court may deem fit declaring that blocking of the Input Tax Credit in the Electronic Credit Ledger Annexure C by the Respondent No.3 without any notice or intimation or explaining the reasons for blocking of the credit as illegal arbitrary, against the principles of natural justice and contrary to the provisions of Rule 86 A(1) of the CGST Rules, and

D. declare that blocking of the ITC beyond one year and/or blocking of ITC particularly of a same transaction for more than once in the electronic credit ledger is contrary to the provisions of Rule 86 A(3) of the GST Rules, accordingly, impermissible, and

E. declare that the letters in F.No DGGI/BbZU/ INV/48/ GST/2019/ Pt1 2532, Dt. 29.06.2020 and Dt.06/12112020 in F.No.DGGI/BbZU/ INV/48/GST/2019/Pt-I,3682 (Annexures F and H) issued by the Respondent No.4, and the remarks of the Respondent No.5 in disposing of the complaint on 04082021 (Annexure-J) as illegal and untenable, and contrary to the provisions of Rule 86A(1) of the CGST Rules, and without jurisdiction, consequently,

F. direct the Respondents Nos.3 and 4 to forthwith de-block the Input Tax Credit blocked in the electronic credit ledger on 28-01-2020 (Annexure-C), and pass such other or orders as this Hon’ble Court may deem fit and proper in the circumstances of the case.”

2. In the course of hearing on 07.10.2021, Mr. N. Harinath, learned Assistant Solicitor General appearing for respondent No.1, informed this Court that Input Tax Credit insofar as the petitioner is concerned, was blocked on 08.02.2021. On that day, he was directed to bring on record the evidence by way of an affidavit to show that Input Tax Credit was blocked on 08.02.2021 insofar as the petitioner is concerned.

3. Although affidavit has not been filed by respondent No.1, Mr. Suresh Kumar Routhu, learned standing counsel for respondent Nos.3 to 5, has filed a memo bringing on record the order dated 11.11.2021 issued by the office of the Directorate General of Goods and Service Tax Intelligence, Bhubaneswar Zonal Unit, relevant portion of which reads as under:

“It is to mention that the Input Tax Credit in respect of the petitioner M/s. Beekay Steel Industries Ltd. was blocked for another year on 08.02.2021 under Rule 86A of the CGST Rules, 2017 with the approval of the competent authority. The petitioner had availed Input Tax Credit amounting to ₹ 75,62,939/- in respect of purchase made from M/s. Maithan Ispat Ltd., Kalinga Nagar Industrial Complex, Dasamania, Jakhapura, Jajpur, Odisha having GSTIN 21AADCM7360B1Z0, a manufacturer of article of Iron and Steel.

Now, the investigation pertaining to M/s. Maithan Ispat Ltd. is complete and the Show Cause Notice has been issued to them regarding the irregular Input Credit availed. In view of the same, considering the representation of the petitioner, the blocked ITC of M/s. Beekay Steel Industries Ltd. has been de-blocked on 9th Nov.2021, with the approval of the competent Authority.”

4. In view of the above communication issued by the office of the Directorate General of Goods and Service Tax Intelligence, Bhubaneswar Zonal Unit, informing that Input Tax Credit of the petitioner M/s. Beekay Steel Industries Ltd., has already been de-blocked from 09.11.2021, cause of action for continuing this writ petition does not survive.

5. Accordingly, we dispose of the writ petition, as having been rendered infructuous, leaving open the issue regarding vires of Sections 16, 17, 49 and 49A of the CGST/APGST Act, 2017, to be decided in an appropriate case. No order as to costs. Pending miscellaneous applications, if any, shall stand closed.