Allahabad HC Quashed GST Demand for Ignoring Reply & DRC-03 Payment

Kirti Agarwal Vs Union of India And 2 Others (Allahabad High Court) Allahabad High Court considered a writ petition challenging an adjudication order passed under Section 74 of the Goods and Services Tax Act, 2017 and a subsequent order rejecting a rectification application under Section 161 of the Act. The petitioner sought quashing of both orders on the ground that the adjudicating authority failed to consider the reply to the show cause notice, the submissions made during the personal hearing, and the fact that the disputed Input Tax Credit (ITC) had already been paid. The Court noted that ...