M/S A.R. Metal Industries vs. Commercial Tax And Another
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Court No. - 3 Case :- WRIT TAX No. - 808 of 2020 Petitioner :- M/S A.R. Metal Industries Respondent :- Commercial Tax And Another Counsel for Petitioner :- Aloke Kumar Counsel for Respondent :- C.S.C.,Dileep Chandra Mathur Hon'ble Siddhartha Varma,J.
Hon'ble Manoj Bajaj,J.
This writ petition was filed for quashing of the order dated 07.11.2020 by which the input tax credit of the petitioner was blocked.
Learned counsel for the State has stated that as per Rule 86A(3) of the Central Goods and Services Tax Rules, 2017 after one year from the date of imposing the restriction on the input tax credit, the restriction ceases to be there.
Learned counsel for the petitioner does not dispute this position in law.
The writ petition, therefore, is dismissed as having become infructuous. However, the record of it shall be retained along with record of Writ Petition No.810 of 2020.
Order Date :- 28.7.2023 Raj RAJ KUMAR 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.