HC Declines Writ on 100% GST Penalty, Advises Statutory Remedy

Kartik Enterprises Vs State of U.P And Another (Allahabad High Court)

The Allahabad High Court declined to exercise its extraordinary jurisdiction under Article 226 of the Constitution in a petition filed by Kartik Enterprises challenging a 100% Input Tax Credit (ITC) penalty imposed under Section 22 of the U.P. GST Act, 2017.

The Court noted that the petitioner has statutory remedies available, including both a formal appeal and a rectification application under Section 161 of the Act. Sinc

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