GST Demand Based Solely on Income Tax Findings Unsustainable: Allahabad HC

Anand Swaroop Rastogi Vs State of U.P. And 2 Others (Allahabad High Court) In the case of Anand Swaroop Rastogi Vs State of U.P., the Allahabad High Court addressed the validity of GST demand orders issued solely based on findings from the Income Tax Department without independent verification. The petitioner, engaged in jewelry trading and holding GSTIN No. 09AABHA6768A1ZI, had closed his business in September 2017 and established a new partnership firm with a different PAN. Despite this, GST proceedings were initiated based on a survey conducted by the Income Tax Department, which found disc...