Input tax credit blocking under Rule 86A requires GSTN verification and a fresh reasoned decision on recall application.

Blocking of input tax credit under Rule 86A of the Uttar Pradesh GST Rules was directed to be reconsidered on the facts pleaded, with the authority required to verify the GSTN record and pass a fresh reasoned order. The petitioner was allowed to move an application before the concerned authority seeking recall of the blocking order, and the authority was directed to examine the correct facts from the GSTN and take an appropriate decision within one week.

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Issues: Whether the blocking of input tax credit under Rule 86A of the Uttar Pradesh Goods and Services Tax Rules, 2017 required reconsideration on the facts pleaded and whether the authority should verify the GSTN record and pass a fresh reasoned order.

Analysis: The petition was disposed of on the basis that a similar controversy had been dealt with in a connected matter decided the same day. The petitioner was permitted to move an application before the concerned authority seeking recall of the blocking order. The authority was directed to verify the correct facts from the GSTN and take an appropriate decision by a reasoned order within one week.

Outcome: The petition was disposed of with a direction for reconsideration of the blocking order after verification of the GSTN record.

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