Allahabad HC Directs GST Department: Allow Form ITC-01 Filing

Anupam Electricals And Electronics Vs State of U.P. and Another (Allahabad High Court) Introduction: In a recent judgment, the Allahabad High Court ruled in favor of the petitioner, Anupam Electricals and Electronics, in a case against the State of Uttar Pradesh and others. The court directed the GST Department to allow the petitioner to file Form ITC-01 to claim its eligible Input Tax Credit (ITC). This article provides a comprehensive analysis of the case, highlighting the background, key arguments, and the court’s decision. Detailed Analysis 1. Background of the Case Anupam Electrical...