WRIT TAX No. 628 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:74980-DB Chief Justice's Court Case :- WRIT TAX No. - 628 of 2025 Petitioner :- Dutt Metal Craft Respondent :- State of U.P. and another Counsel for Petitioner :- Abhinav Gaur Counsel for Respondent :- C.S.C., Dhananjay Awasthi Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the action of the respondents in passing the order dated 24.01.2025 (Annexure-9 to the writ petition) under Section 86A of the Central Goods and Services Tax Act, 2017 (for short 'the Act'). 2. Submissions have been made that though the order passed under Section 86A of the Act, indicated blocking in the electronic credit register to the tune of Rs. 4,53,79,497/-, the respondents, in fact, have vide Annexure-10 to the writ petition debited the amount to the tune of Rs. 46,01,645/- in the electronic credit register of the petitioner and now an amount to the tune of Rs. 4,07,77,852/- is being shown, as negative balance. 3. Though the plea in the petition pertains to the action of the respondents in negative blocking in the electronic credit register being contrary to the powers under Rule 86A of the Ce