WRIT TAX No. 1861 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1861 of 2026 M/S Shree Salasar Metals .....Petitioner(s) Versus Union Of India And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Kushagra Agrawal, Suresh Kumar Maurya Counsel for Respondent(s) : Amit Mahajan, A.S.G.I., Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 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 86- A(1) of the CGST Rules, 2017 (hereinafter referred to as the 'Rules'). By that order, the Assistant Commissioner, CGST (ZY05), Mirzapur has blocked Input Tax Credit (ITC) Rs.2,68,416/- available to the petitioner in its Electronic Credit Ledger (ECL in short). 4. Short ground pressed in the petition is that the above extreme action taken by the revenue authority, is devoid of jurisdiction. In any case no 'reason to believe' has been recorded nor any tangible material exists in the hands of respondent no.3 as may have led that authority to form a 're