Allahabad HC Quashes GST Demand Order Marked with ‘NA’ for Hearing details

Integra Micro Systems Private Limited Vs State of U.P. (Allahabad High Court) Allahabad High Court, in Integra Micro Systems Private Limited vs. State of U.P., ruled in favor of the petitioner, setting aside a GST demand order due to procedural lapses. The case involved a tax demand of ₹2.11 crore under Section 74 of the GST Act, arising from an alleged wrongful Input Tax Credit (ITC) claim. The petitioner contended that the ITC was mistakenly availed but never utilized and had been rectified in subsequent returns. Despite this, a show cause notice was issued on June 21, 2022, followed by a ...