Pilcon Infrastructure Private Limited Vs State of U.P. And Another (Allahabad High Court)
Date: September 28, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Subject Matter
Mandatory Written Reasons Required to Block ITC Under Rule 86A: Allahabad HC
Summary
Mandatory Requirement of Written ‘Reasons to Believe’ Under Rule 86A for Blocking Input Tax Credit (ITC) Summary : In Pilcon Infrastructure Pvt. Ltd. v. State of U.P. , the Allahabad High Court held that blocking Input Tax Credit (ITC) under Ru…