Amarnath Trading Company Vs State Of U.P. And 2 Others (Allahabad High Court)
In a recent case before the Allahabad High Court, Amarnath Trading Company took on the State of Uttar Pradesh, challenging an order that blocked Input Tax Credit (ITC) worth Rs. 53,61,832. The contentious order, dated 10.10.2023, was issued by the Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad, invoking Rule 86A of the Uttar Pradesh Goods and Services Tax Rules, 2017.
Key Points of the Case:
1. Grounds of Challenge:
- The petitioner, represented by Shri Praveen Kumar, contested the order blocking ITC, emphasizing the issue of genuineness.
- The blockage was solely based on the satisfaction of the authority (respondent no.3) that the ITC related to a non-existent supplier/selling dealer, M/s Pushpendra Singh, at their disclosed place of business in District Hapur.
2. Reason for ITC Blockage:
- The primary reason for blocking ITC was the belief that M/s Pushpendra Singh did not exist at the registered place of business in Hapur.
3. Amended Registration Particulars:
- The court noted that M/s Pushpendra Singh had applied for an amendment in core registration details, including a change in the place of business from Hapur to Ghaziabad.
- The application for the change was submitted on 06.10.2023, just four days before the issuance of the impugned order.
4. Change of Address Confirmation:
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