2026 (10) TMI 240

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....9260000067 dated 07.09.2026 (Annexure-1) made by respondent no. 3 in the electronic credit ledger of the petitioner blocking input tax credit of Rs 1,61,26,882/- [IGST Rs 52,75,961/-, CGST Rs 46,43,338/- & SGST Rs 62,07,583/-], as the same is wholly without jurisdiction and without authority of law; B-Issue a writ, order or direction in the nature of mandamus commanding respondents to forthwith unblock the electronic credit ledger of the petitioner to the extent of Rs 1,61,26,882/-" 3. On the strength of submission advanced, taking a serious note of the matter, on 23.09.2026, we passed the below quoted order:- "1. Heard Shri Nishant Mishra, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned Standin....

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.... by answering respondent on 07-09-2026 in the interest of revenue. This was a clear documentary error and was subject to correction within the time limit prescribed under Section 161. Therefore, to remedy this apparent documentary error/mistake related to jurisdiction, the answering respondent have initiated action under Section 161 of the CGST/UP GST Act, 2017 and the stay on debit/utilisation of ITC amounting to Rs. 1,61,26,882.00 blocked on 07-09-2026 was unblocked with immediate effect on 25-09-2026 and a copy of the said order was communicated to the GST portal, to the registered mail of the dealer on the portal and also by registered post. The true Copy of dispatch by registered mail and registered post and copy of amended order under....