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SAMAGRAH METAL TRADING CO. vs. COMMISSIONER STATE GOODS AND SERVICE TAX AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SURYA PRAKASH KESARWANI
JAYANT BANERJI
Pet. Counsel
Shubham Agrawal
Res. Counsel
Gaurav Mahajan

Petitioner / Applicant

SAMAGRAH METAL TRADING CO.
Respondent COMMISSIONER STATE GOODS AND SERVICE TAX AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 20, 2022
Order No.

Writ Tax No. - 583 of 2022

Citation

2022(4) TAXREPLY 5664
Original Order
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ORDER

1. Heard Sri Subham Agrawal, learned counsel for the petitioner, Sri B.P. Singh Kachhawah, learned Standing counsel for the respondent nos. 1,2, and 3 and Sri Gaurav Mahajan, learned Standing counsel for the respondent no.4. 2. This writ petition has been filed praying for the following relief:- (i) Mandamus directing the respondent authorities to forthwith unlock the electronic credit ledger, which has been debited by Rs. (-) 1,23,59,000/- (Annexure No.2); (ii) Declaration holding that negative blocking of credit by respondent no.2 of ₹ 1,23,59,000/- was illegal; (iii) Mandamus directing the respondent authorities to pay interest @ 18% for illegally blocking the credit; 3. Learned counsel for the petitioner submits that blocking of input tax credit under Rule 86A of CGST/UPGST Rules, 2017 has resulted in negative blocking, which cannot be done. 4. Learned Standing counsel as well learned counsel for the respondent no.4 support the impug....

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