Allahabad HC Sets Aside GST Assessment Orders for Non-Disclosure of SIB Report

Origin B.R. Digitalsigns Private Ltd Vs State Of U.P (Allahabad High Court)

The Allahabad High Court addressed a petition filed by Origin B.R. Digitalsigns Private Ltd. challenging an assessment order and a subsequent appellate order under the Uttar Pradesh Goods and Service Tax Act, 2017. The dispute pertained to the financial year 2018-19, where a survey of the petitioner’s premises led to the seizure of documents indicating a total business transaction of ₹535.33 lakhs across two bank accounts. However, the petitioner’s GSTR Form 3B for the same period disclosed a

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