M/S S.D.Recycling Process Industries v. State of U.P. and Another

Court No. - 32 Case :- WRIT TAX No. - 1327 of 2023 Petitioner :- M/S S.D.Recycling Process Industries Respondent :- State of U.P. and Another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Salil Kumar Rai,J. Hon'ble Surendra Singh-I,J.

¶1Against the order dated 01.03.2023 passed by Joint Commissioner (Executive), State Tax, Division-B, Meerut, blocking the ITC of the petitioner under Rule 86-A of Uttar Pradesh G.S.T./C.G.S.T. Rules, 2017, the petitioner has a remedy to file a representation before the Commissioner or any officer authorized by him which right the petitioner has already exercised by filing a representation before the respondent no. 2, Joint Commissioner (Executive), State Tax, Division-B, Meerut on 21.08.2023.

¶2In view of the aforesaid, it is not a case for consideration under Article 226 of the Constitution of India.

¶3However, considering the circumstances of the case, the petition is disposed of with a direction to the respondent no. 2, Joint Commissioner (Executive), State Tax, Division-B, Meerut to decide the representation of the petitioner within three weeks from the date of filing of certified copy of this order before him. Order Date :- 24.11.2023 KS High Court of Judicature at Allahabad