2024 (10) TMI 1326

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....ash Garg For the Respondent : Ankur Agarwal, SC ORDER 1. This writ petition is directed against order dated 13.09.2024 passed by the respondents under Rule 86A of the U.P. GST Rules (for short 'the Rules'), whereby the Input Tax Credit (ITC) of the petitioner to the tune of Rs. 49,93,317/- (IGST) has been blocked. 2. A perusal of the record indicates that a search was conducted....

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....lication, another application was made on 21.09.2024, seeking unblocking of a part of the amount, which application was accepted and now only a part of the amount is under blocked. Further submissions have been made that pursuant to the notice issued to the petitioner, the next date fixed is 26.10.2024 qua passing of the order dated 13.09.2024, submissions have been made that the plea raised regar....