FACTS & SUBJECT MATTER: 
(1) That Challenge has been raised to the order dated 10.10.2023 passed
by respondent Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad whereby the said authority has blocked ITC of value Rs. 53,61,832/- in exercise of his power under Rule 86A of Uttar Pradesh Goods and Services Tax Rules, 2017.
(2) That The only reason to block ITC is the satisfaction recorded by the respondent Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad that the said ITC was not genuine since the supplier/selling dealer - M/s Pushpendra Singh was found to be non-existent at his disclosed place of business, at District Hapur.
(3) That upon Perusal of the writ petition clearly indicates that the said M/s Pushpendra Singh had applied for amendment of core field in registration particulars, including as to the place of business - to be amended and changed from Hapur to Ghaziabad. That change was applied for on 06.10.2023 i.e. four days prior to the impugned communication. On 31.10.2023, GSTN recorded that change and issued due communication to M/s Pushpendra Singh to record the change of address of his principal place of business from Hapur to Ghaziabad. At present, it does appear, for reason of time consumed in processing the application dated 06.10.2023, that change of address of M/s Pushpendra Singh may not have been known to the respondent when he passed the order dated 10.10.2023.

CASE LAW: M/S Amarnath Trading Company Vs State Of U.P. And 2 Others (WRIT TAX No. - 1367 of 2023 dated 11-01-2024 of Hon'ble Allahabad High Court)

ISSUE : Whether ITC can be blocked for the reason of satisfaction recorded by Revenue that the said ITC was not genuine since the supplier / selling dealer was found to be non-existent at his disclosed place of business on acount of place of business - to be amended and changed?

HELD: The Hon’ble Allahabad High Court held as under:
(1) That In view of such facts, since the order dated 10.10.2023 is wholly ex-parte, no useful purpose would be served in keeping the present petition pending or calling for counter affidavit at this stage.
(2) Accordingly, the writ petition is disposed of with the direction, subject to the petitioner filing an application before respondent no.3 / Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad to recall the order dated 10.10.2023 for the facts and reasons noted above, the said respondent shall verify the correct facts from the GSTN and pass appropriate and reasoned order within a period of one week from the date of filing that application.