904-wp 10213-26.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 10213 OF 2026 Mohammed Afzal Ismail Kalva Proprietor of Aasan Enterprises … Petitioner Versus State of Maharashtra & Ors. ... Respondent __________________________ Mr. Prasannan Namboodiri a/w. Ms. Prathiba Namboodiri, Mr. Rishabh Sinha and Mr. Nakshatra Mahaik for the Petitioner. Smt. Madhubala Kajale ‘B’ Panel for the Respondent-State. __________________________ CORAM : M. S. KARNIK AND SANDESH D. PATIL, JJ. DATED : 14 th AUGUST, 2026. P.C. : 1. Heard learned counsel for the petitioner. We have also heard learned counsel for respondent Nos.1 to 3. An attempt was made to oppose the petition. 2. Our attention is invited to a chart which is at page 18 of the petition. So far as serial Nos.1 to 4 are concerned, admittedly the period of one year in terms of Rule 86A (3) of the CGST Rules, 2017 is over and therefore the block cannot continue any further. Rule 86A is very clear. In such view of the matter, so far as the blocking of the Electronic Credit Ledger at serial Nos. 1 to 4 of the chart is concerned, the same stands unblocked. Consequent action be taken by the respondents forthwith. Amk 1/2 ARJUN MACHHINDRA KADAM Digitally signed by ARJUN MACHHINDRA KADAM Date: 2026.08.14 17:58:08 +0530 904-wp 10213-26.doc 3. So far as serial No.5 is concerned, the one year period is expiring today. In such view of the matter, from tomorrow onwards, the Electronic Credit Ledger, so far as serial No.5 of the chart is concerned, the same shall stand unblocked. Consequent action be taken immediately. 4. Learned counsel for the petitioner does not press the petition so far as the serial No.6 of the chart is concerned presently. Liberty to apply after the period in Rule 86A(3) is over is kept open. 5. In support of the view that we have taken, reliance can be placed on the decisions of this Court in (i) Elitecon International Ltd. Vs. Union of India & Ors. (2026) SCC OnLine Bom 2670, (ii) NZS Traders Pvt. Ltd. Vs. Union of India & Ors., (2026) SCC OnLine Bom 4032 and (iii) Seya Industries Ltd. Vs. State of Maharashtra, 2024 (88) G.S.T.L. 201 (Bom). 6. The petition is disposed of in the above terms. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Amk 2/2