Allahabad HC Quashes GST Demand for Lack of Personal Hearing

Prakash Iron Store Vs State of U.P. (Allahabad High Court) In the case of Prakash Iron Store Vs State of U.P., the Allahabad High Court addressed a petition challenging the GST demand and the subsequent appellate decision. The petitioner, a firm engaged in business, had mistakenly availed Input Tax Credit (ITC), which was not utilized. The petitioner filed a corrected return in July 2019 to rectify the mistake. However, a show-cause notice was issued in December 2021, proposing a liability of ₹2,98,333 for the Financial Year 2017-18, based on a survey conducted in August 2019. The petitioner...