M. M. TRADERS Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Sri Praveen Kumar, Sri Aditya Pandey, Sri Pranjal Shukla, learned counsels for the petitioners; Sri B.P. Singh Kachhawah, learned standing counsel and Sri Nimai Das, learned Additional Chief Standing Counsel for the respondents.

(2.) All the aforequoted writ petitions have been filed aggrieved with blocking of input tax credit by the concerned authority under Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017. Rule 86 A(2) of the C.G. and S.T. Rules, 2017, which provides as under :-

(3.) The guidelines for disallowing debit of electronic credit ledger under Rule 86 A(2) of the C.G. and S.T. /U.P. G. and S.T. Rules, 2017, has been issued by the Commissioner of Commercial Tax U.P. as under :-