Absence of GSTN in Supplier Certificate Not Enough to Deny ITC: Allahabad HC

Bhagwan Das Agrahari Vs State of U.P. And 2 Others (Allahabad High Court)

In Bhagwan Das Agrahari vs. State of U.P. & Others, the petitioner challenged orders denying Input Tax Credit (ITC) under Section 73 of the UP GST Act. The dispute arose from the claim that ITC was wrongly availed due to missing GSTN details in supplier certificates. The petitioner argued that a government circular dated December 27, 2022, allows suppliers’ certificates as sufficient proof if transactions are below ₹5 lakhs. Despite providing the required documents, the authorities rejected t

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