Doctrine of Comity: Allahabad HC Applies Bombay HC Ruling on Vodafone Idea GST Case

Vodafone Idea Ltd Vs Union of India And 3 Others (Allahabad High Court)

The Allahabad High Court addressed multiple writ petitions filed by Vodafone Idea Ltd. challenging a common appellate order dated March 2, 2023, passed by the appellate authority under Section 107(11) of the Central Goods and Services Tax (CGST) Act, 2017.

Issues with the Appellate Order

Upon reviewing the impugned order, the High Court identified two main deficiencies:

1. The appellate authority did not properly appreciate the S

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