Heard Sri Tanmay Sadh, Learned Counsel for the petitioner; Sri Manish Goyal, Learned Additional Advocate General assisted by Sri Apoorva Hajela, Learned Counsel for the revenue and Sri R.C. Shukla, Learned Counsel appearing for the CGST authority.

2. Originally, the writ petition was filed to challenge the validity of Rule 86A of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the ‘Rules’). Also, challenge was raised to the direction issued in the order dated 10-7-2020, whereby the petitioner’s Input Tax Credit (ITC) upto ₹ 2,67,16,352/- available in the Electronic Credit Ledger had been blocked.

3. Today, at the outset, Learned Counsel for the petitioner states that the petitioner does not intend to press challenge to the validity of Rule 86A of the Rules.

4. Accordingly, the first prayer made in the writ petition is declined as not pressed.

5. As to the second prayer, perusal of paragraph No. 6 to the counter affidavit filed by respondent No. 2 clearly reveals that the order under Rule 86A of the Rules was passed on 10-7-2020. By virtue of clear language of sub-rule (3) of Rule 86A of the aforesaid Rules, the life of that direction was confined to one year from the date of direction coming into existence.

6. Thus, the order blocking the Input Tax Credit upto ₹ 2,67,16,352/- available in the Electronic Credit Ledger of the petitioner came to an end on its own, by operation of law, on 9-7-2021. No other order has been shown as may allow the Input Tax Credit to remain blocked beyond 9-7-2021.

7. With the aforesaid declaration/observation, the present writ petition stands disposed of, leaving it open to either party to take such other or further action as law permits with respect to the Input Tax Credit of ₹ 2,67,16,352/- that had been blocked by order dated 10-7-2020.