2024 (1) TMI 624 - HC - GST

Blocking of ITC in exercise of the power under Rule 86A of Uttar Pradesh Goods and Services Tax Rules, 2017 - HELD THAT - On similar facts, by a separate order passed today 2024 (1) TMI 627 - ALLAHABAD HIGH COURT . The present writ petition is disposed of with the direction, subject to the petitioner filing an application before respondent no.3/Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad to recall the order dated 10.10.2023.

Summary

The Allahabad High Court heard a case where the Assistant Commissioner blocked ITC of value Rs. 76,43,796 under Rule 86A of UP GST Rules. A similar case was disposed of earlier. The current petition is also disposed of with a direction for the petitioner to file an application for the order's recall, and the respondent to verify facts and pass an order within a week.