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BEST CROP SCIENCE LLP vs. STATE OF U.P.
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Tanmay Sadh
Res. Counsel
Ramesh Chandra Shukla

Petitioner / Applicant

BEST CROP SCIENCE LLP

Respondent STATE OF U.P.
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 14, 2021
Order No.

Writ Tax No. 587 of 2020

Citation

2021(9) TAXREPLY 5650
Original Order
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ORDER

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. 2. Originally, the writ petition was filed to challenge the validity of Rule 86A 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 10-7-2020, whereby the petitioner’s Input Tax Credit (ITC) upto ₹ 2,67,16,352/- available in the Electronic Credit Ledger had been blocked. 3. Today, at the outset, Learned Counsel for the petitioner states that the petitioner does not intend to press challenge to the validity of Rule 86A of the Rules. 4. Accordingly, the first prayer made in the writ petition is declined as not pressed. 5. As to the second prayer, perusal of paragraph No. ....

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