
Allahabad High Court Strikes Down ITC Blocking Order: “Reasons to Believe” Must Be Recorded in Writing Before Invoking Rule 86-A
PRAYAGRAJ, May 26, 2026 — In a significant ruling reaffirming procedural safeguards for taxpayers, the Allahabad High Court has set aside an order blocking the Input Tax Credit (ITC) of a private dairy company after finding that the tax authorities failed to record “reasons to believe” in writing — a mandatory precondition under the GST framework. […]


