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SUGANDHA METAL INDUSTRIES PRIVATE LIMITED vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Rakesh Kumar Garg
Yash Garg
Res. Counsel
Ankur Agarwal

Petitioner / Applicant

SUGANDHA METAL INDUSTRIES PRIVATE LIMITED
Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 23, 2024
Order No.

Writ Tax No. - 1801 of 2024

Citation

2024(10) TAXREPLY 11366
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ORDER

ORDER 1. This writ petition is directed against order dated 13.09.2024 passed by the respondents under Rule 86A of the U.P. GST Rules (for short 'the Rules'), whereby the Input Tax Credit (ITC) of the petitioner to the tune of Rs. 49,93,317/- (IGST) has been blocked. 2. A perusal of the record indicates that a search was conducted at the premises of the petitioner on 12.09.2024 and a Panchnama was drawn wherein the petitioner was required to appear along with record on 17.09.2024. On 13.09.2024, the order impugned under Rule 86A of the Rules was passed. 3. Submissions have been made that the order dated 13.09.2024 is in violation of the provisions of the Rule inasmuch as the satisfaction as required has not been indicated in the order impugned. Further submissions have been made that while drawing the Panchnama, time was granted for producing the record on 17.09.2024, the order under Rule 86A could not have been passed on 13.09.2024. 4. Learned Standing Couns....

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