Case Law Details
Kshetriya Shree Gandhi Ashram Vs State of U.P. And 2 Others (Allahabad High Court)
Allahabad High Court has intervened in a Goods and Services Tax (GST) dispute involving Kshetriya Shree Gandhi Ashram, which faces Section 73 proceedings. The case concerns the petitioner’s claim of Input Tax Credit (ITC) as reflected in GSTR-2A and subsequently utilized in GSTR-3B, despite the underlying payment being under appeal.
The petitioner’s earlier appeal regarding the payment was dismissed on grounds of delay. Acknowledging the matter’s need for consideration, the High Court has directed respondents to file a counter-affidavit within four weeks. Crucially, the court granted interim relief, prohibiting coercive action against the petitioner until the next hearing (scheduled for the week of July 28, 2025), provided 10% of the disputed deficiency amount is deposited within 15 days.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Counsel for the petitioner submits that proceedings under section 73 of GST was initiated on the ground that the petitioner uploaded the supply made by him in GSTR-1 and after claiming the Input tax credit as reflected in GSTR-2A, filed his return in the form of GSTR-3B claiming the benefit of Input Tax Credit, regarding the payment received by petitioner against which he has filed an appeal but the same has been dismissed only the ground of laches.
2. Matter requires consideration.
3. All the respondents are granted four weeks’ time to file counter affidavit.
4. Rejoinder affidavit, if any, may be filed within a week thereafter.
5. List in the week commencing 28th July, 2025.
6. No coercive action shall be taken against the petitioner till the next date of listing provided the petitioner deposits 10% of the deficiency amount within a period of 15 days.
Order Date :- 4.6.2025
Author Bio
