GST Rule 86A does not constitute a recovery provision: Allahabad HC

R M Dairy Products LLP Vs State of U P and 3 Ors. (Allahabad High Court) Allahabad High Court adjudicated a writ petition filed by R M Dairy Products LLP against the blocking of input tax credit (ITC) under Rule 86A of the GST Rules, 2017. The petitioner challenged the order passed by the GST authorities, arguing that the rule was misapplied without establishing valid reasons to believe that ITC had been fraudulently availed or was ineligible. The petitioner also contended that the order was premature, as adjudication under Section 74 of the GST Act regarding its purchases from M/s Darsh Dairy...