Bhagwan Das Agrahari Vs State of U.P
Date: January 24, 2025
Subject Matter
Input Tax Credit Denial: Matter remanded with instructions to consider circular 183
Summary
The petitioner challenged the orders dated May 1, 2024, and March 14, 2023, issued by the state authorities regarding the denial of input tax credit. The controversy arose from proceedings initiated under Section 73 of the UP GST Act due to the alleg…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Mr. Ajay Kumar Yadav, learned counsel for the petitioner and Mr. B.K. Pandey, learned ACSC for the State-respondents. By means of present petition, the petitioner is assailing the order dated 1.5.2024 passed by respondent no. 2 and the order dated 14.3.2023 passed by respondent no. 3. Learned counsel for the petitioner submits that a ve…