Allahabad HC Suspended ITC Blockage Due to Non-Supply of Adverse Material

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

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