Mohan Milkfoods Private Limited Vs Joint Commissioner (Corporate-2) State Tax And 2 Others
Date: May 25, 2026
Subject Matter
Blocking ITC under Rule 86A Requires Explicitly Recorded 'Reason to Believe' in Writing
Summary
The High Court set aside an order dated 09.04.2026 that blocked the petitioner's Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A of the UP GST Rules, 2017. The Court found the order to be jurisdictionally deficient as the…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Rakesh Ranjan Agarwal, learned Senior Advocate assisted by Sri Nitin Kumar Kesarwani, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the revenue. 2. Challenge has been raised to the order dated 09.04.2026 passed by respondent no.1, whereby the petitioner’s ITC (in ECL) has been blocked unde…