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    <title>2024 (10) TMI 1326 - ALLAHABAD HIGH COURT</title>
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    <description>Pending requests for unblocking input tax credit blocked under Rule 86A of the U.P. GST Rules must be decided afresh where the authority has not yet taken a final view. The Allahabad HC noted the challenge to the blocking order on the basis of alleged absence of recorded satisfaction and timing concerns, and directed that the pending application be disposed of expeditiously in accordance with law after giving the petitioner an opportunity of hearing. The petitioner was also allowed to urge all grounds raised in the writ petition before the authority.</description>
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      <description>Pending requests for unblocking input tax credit blocked under Rule 86A of the U.P. GST Rules must be decided afresh where the authority has not yet taken a final view. The Allahabad HC noted the challenge to the blocking order on the basis of alleged absence of recorded satisfaction and timing concerns, and directed that the pending application be disposed of expeditiously in accordance with law after giving the petitioner an opportunity of hearing. The petitioner was also allowed to urge all grounds raised in the writ petition before the authority.</description>
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