2024 (10) TMI 1326 - HC - GST

Blocking of Input Tax Credit (ITC) - Rule 86A of the U.P. GST Rules - satisfaction as required has not been indicated in the order impugned - HELD THAT - Considering the fact that the application made by the petitioner on 18.09.2024, seeking unblocking of the ITC made by order dated 13.09.2024 continues to remain pending with the respondents, it would be in fitness of things that the respondents are directed to decide the pending application in accordance with law within a period of three weeks from the date of this order. Before deciding the said application, the petitioner would be provided appropriate opportunity of being heard. The petitioner would be free to raise all the issues as raised in the present writ petition. Petition disposed off.

Summary

The writ petition challenges the blocking of Input Tax Credit (ITC) of the petitioner amounting to Rs. 49,93,317/- (IGST) under Rule 86A of the U.P. GST Rules. The High Court directs the respondents to decide the pending application for unblocking the ITC within three weeks, providing the petitioner an opportunity to be heard. The petition is disposed of accordingly.