Shree Salasar Metals Vs Union of India And 2 Others
Date: April 26, 2026
Subject Matter
Blocking of Input Tax Credit without Recorded 'Reason to Believe' is Unsustainable
Summary
The High Court has set aside an order blocking Input Tax Credit (ITC) in the petitioner's Electronic Credit Ledger (ECL). The Court found that the Assistant Commissioner acted without recording an independent 'reason to believe' and merely on a recom…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Kushagra Agrawal, learned counsel for the petitioner and Sri Amit Mahajan, learned counsel for the Central GST Authority. 2. Counter Affidavit filed today, is taken on record. 3. Present writ petition has arisen against the order passed under Rule 86A(1) of the CGST Rules, 2017 (hereinafter referred to as the ‘Rules’). By that o…