Allahabad HC Dismisses Writ as GST Appeal Remedy Was Available

Saurabh Kumar Gupta Vs Union of India (Allahabad High Court) The Allahabad High Court dismissed the writ petition challenging the order dated 30.12.2025 passed by the Deputy Commissioner, CGST & Central Excise, Division-I, Lucknow, whereby a penalty of ₹38,12,904 was imposed upon the petitioner under Section 122(1)(A) of the CGST Act, 2017. The case arose from intelligence gathered by the authorities indicating that M/s Maa Ambey Distributors had procured fake invoices from M/s C.B. Traders and had availed and utilized inadmissible Input Tax Credit (ITC) on the basis of such invoices. Th...