M/S Harilaxmi Alloys Private Limted vs. State Of U.P. And Another

Court No. - 21 Case :- WRIT TAX No. - 454 of 2023 Petitioner :- M/S Harilaxmi Alloys Private Limted Respondent :- State of U.P. and Another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C. Hon'ble Manoj Kumar Gupta,J. Hon'ble Prashant Kumar,J. The instant petition has been filed praying for quashing of the action of respondent no.2 in blocking the input tax credit in exercise of power under Rule 86-A of the U.P. Goods and Service Tax Rules, 2017. Learned counsel for the petitioner submits that the petitioner has filed objections against the said action on 14.03.2023 & 27.03.2023 but the same has not been considered so far. It is not disputed by learned counsel for the Revenue that under sub-rule (2) of Rule 86-A, the Commissioner or the Officer Authorised by him, upon being satisfied that conditions for disallowing debit of electronic credit ledger had ceased to exit, can allow such debit. He fairly states that the objection filed by the petitioner shall be decided in terms of sub-rule (2). Accordingly, the petition is dispose of by providing that the Commissioner/Authorised Officer shall consider the objection and take decision whether the debit of electronic credit ledger has to continue or the petitioner should be allowed debit of the same, within a period of two weeks from the date of communication of the instant order. The petition stands disposed of accordingly. (Prashant Kumar, J.) (Manoj Kumar Gupta, J.)

Order Date :- 13.4.2023/Shivangi RAMAKANT High Court of Judicature at Allahabad