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Allahabad HC Quashes ITC Blocking as Rule 86-A Reasons Were Not Recorded in Writing
Case Law Details
- Case Name
- Mohan Milkfoods Private Limited Vs Joint Commissioner (Corporate-2) State Tax And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Mohan Milkfoods Private Limited Vs Joint Commissioner (Corporate-2) State Tax And 2 Others (Allahabad High Court)
The Allahabad High Court considered a writ petition challenging an order dated 9 April 2026 by which the petitioner’s Input Tax Credit (ITC) available in the Electronic Credit Ledger (ECL) was blocked under Rule 86-A of the Uttar Pradesh GST Rules, 2017. The petitioner contended that the mandatory pre-condition for exercising powers under Rule 86-A had not been fulfilled because no “reason to believe” had been recorded in writing before blocking the ITC.
During th...
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