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    <title>2024 (1) TMI 624 - ALLAHABAD HIGH COURT</title>
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    <description>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.</description>
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      <description>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.</description>
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