M/S Shubham Steel Traders vs. State Of U.P. And Another
Held
The Court disposed of the writ petition in terms of a previous decision. The petitioner was granted liberty to submit objections to the Commissioner or Authorized Officer under Rule 86(A)(2) within three weeks.
Facts
The petitioner's Input Tax Credit (ITC) of Rs. 18,96,242/- was blocked by the Deputy Commissioner under Rule 86-A of the UP GST Rules, 2017. The petitioner argued that the case was covered by a previous judgment of a co-ordinate bench.
Key Issues
Whether the blocking of ITC under Rule 86-A was in accordance with law and if the case was covered by a prior judicial precedent.
Sections Cited
Rule 86-A
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:199099-DB Chief Justice's Court Case :- WRIT TAX No. - 1144 of 2023 Petitioner :- M/S Shubham Steel Traders Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C. Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the respondents.
The writ petition has been filed assailing undated orders passed by the Deputy Commissioner, State/Commercial Tax, Circle-30, Kanpur/respondent No. 2 whereby and whereunder the Input Tax Credit of the petitioner to the tune of Rs.18,96,242/- has been blocked in exercise of power under Rule 86-A of the UP Goods and Service Tax Rules, 2017. 3. Learned counsel for the petitioner at the very out set submits that the controversy involved and the relief claimed in the instant writ petition is covered by a decision of a co-ordinate Bench of this Court rendered in Writ Tax No. 212 of 2022 (M/s MM Traders versus State of U.P. and 3 others) and connected writ petitions decided on 7.4.2022. He prays that the instant writ petition be also decided in
The judgment continues below.
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