M/S A.S. Gallet Ornaments Through Its Prop. Mohit Garg vs. State Of Up And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3363 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J.
Heard learned counsel appearing on behalf of the parties.
This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the negative blocking of ITC dated June 9, 2025 under Rule 86A of the UP GST Rules, 2017 (for short 'the Rules').
Upon a perusal of Rule 86A of of the Rules, we are of the 2021 SCC OnLine (All) 1144 and M/s M.M. Traders vs. State of Uttar Pradesh and others, 2022 SCC OnLine (All)1494. 4. In light of the above facts, we are of the view that the petitioner should file an application under Rule 86A(2) of the Rules before the officer who has carried out the blocking. Such an application should be filed within a period of two weeks from date. Subsequent to the filing of the application, an opportunity of hearing should be granted to the petitioner and Versus Counsel for Petitioner(s) : Ravindra Kumar Rastogi, Vishakha Dubey Counsel for Respondent(s) : C.S.C. M/S A.S. Gallet Ornaments Through Its Prop. Mohit Garg .....Petitioner(s) State of U.P. and Another .....Respondent(s)
thereafter a reasoned order should be passed with regard to the same by the authority, within a period of two weeks from the date of filing of the application.
With the above direction, the writ petition is disposed of. September 25, 2025 DKS WTAX No. 3363 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.