R.M. Dairy Products Llp Vs State of U.P. And 2 Others (Allahabad High Court)
The Allahabad High Court considered a writ petition challenging blockage of input tax credit (ITC). The petitioner contended that despite specific requests, adverse material in the form of a third-party settlement report was not supplied before passing the impugned order, and the same omission continued at the appellate stage, resulting in ex parte blockage of the entire ITC. The petitioner also stated that ₹1.40 crore had been deposited against the disputed ITC. The Court found that the matter required consideration, granted time to the Revenue to file a counter affidavit, and permitted the petitioner to file a rejoinder. Pending further hearing, the Court ordered suspension of the ITC blockage, subject to the deposit already made.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Shri Naveen Sinha, Senior Advocate, assisted by Shri Nishant Mishra and Shri Amit Awasthi, learned counsel for the petitioner and Shri Jagdish Mishra, learned Standing Counsel for the respondent.
2. Submission of learned senior counsel for the petitioner is, despite specific demand made by the petitioner to be supplied adverse material in the shape of third party settlement, no compliance was made by the revenue authorities. That report was not made available to the petitioner before the impugned order came to be passed. That mistake has been repeated in the appeal order. Thus, it has been submitted, the entire ITC has been blocked on ex parte
