WRIT TAX No. 527 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:49529-DB Chief Justice's Court Case :- WRIT TAX No. - 527 of 2025 Petitioner :- M/s J.S. Globe Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C., Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition has been filed by the petitioner seeking direction to the respondents to unblock the ITC of Rs. 27,17,750/-. 2. Submissions have been made that proceedings were initiated against the petitioner under Section 74 of the Goods and Services Tax Act, 2017 (for short 'the Act') and simultaneously the ITC was blocked under Rule 86A of the GST Rules. 3. Submissions have now been made that proceedings initiated against the petitioner under Section 74 of the Act have been dropped by order dated 26.03.2025 and therefore, now there is no justification to continue to block the ITC. 4. Counsel for the respondents submits that on account of subsequent events as pointed out by the petitioner, the respondents would take a decision in relation to the unblocking of the ITC. 5. In view of above fact situation, the petition filed by the petitioner is disp