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Allahabad HC Quashes GST Demand for Lack of Personal Hearing
Case Law Details
- Case Name
- Prakash Iron Store Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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...





