M/S Best Crop Science LLP vs. State Of U.P. And 2 Others
Held
The Court noted that the order blocking the ITC expired by operation of law after one year. The writ petition was disposed of with this observation.
Facts
The petitioner challenged the validity of Rule 86-A of the UP GST Rules and an order blocking their Input Tax Credit (ITC). The petitioner later withdrew the challenge to the rule's validity.
Key Issues
The primary issue was the validity of an order blocking Input Tax Credit. The challenge to the rule itself was not pressed.
Sections Cited
Rule 86-A
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 587 of 2020 Petitioner :- M/S Best Crop Science Llp Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Tanmay Sadh Counsel for Respondent :- C.S.C.,Ramesh Chandra Shukla Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Sri Tanmay Sadh, learned counsel for the petitioner; Sri Manish Goyal, learned Additional Advocate General assisted by Sri Apoorva Hajela, learned counsel for the revenue and Sri R.C. Shukla, learned counsel appearing for the CGST authority.
Originally, the writ petition was filed to challenge the validity of Rule 86-A of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the 'Rules'). Also, challenge was raised to the direction issued in the order dated 10.07.2020, whereby the petitioner's Input Tax Credit (ITC) upto Rs. 2,67,16,352/- available in the Electronic Credit Ledger had been blocked.
Today, at the outset, learned counsel for the petitioner states that the petitioner does not intend to press challenge to the validity of Rule 86-A of the Rules.
Accordingly, the first prayer made in the writ petition is declined as not pressed.
As to the sec
The judgment continues below.
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