Case Law Details
Shree Krishna Traders Vs State of U.P. and Another (Allahabad High Court)
Allahabad HC in Shree Krishna Traders vs. State of UP sets aside order on ITC dispute, remits to Revenue Department. Clarifies on GSTIN error in GSTR-1.
The Hon’ble Allahabad High Court in the case of M/s. Shree Krishna Traders v. State of UP and Another [Writ Tax No. 1106 of 2023 dated September 25, 2023] disposed of the writ petition, by setting aside the Impugned Order and remitting the matter back to the Revenue Department for adjudication, thereby directing the Revenue Department to pass the fresh orders by taking into consideration the circular, in the case where the ITC was disallowed due to difference in Form GSTR-3B and Form GSTR-2A caused because of entering wrong GSTIN number of the recipient in Form GSTR-1.
Facts:
M/s. Shree Krishna Traders (“the Petitioner”) has filed the writ petition challenging the proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), by issuance of Notice dated December 24, 2022, by the Revenue Department (“the Respondent”) for the FY 2017-2018 for the tax period of July 2017 to March 2018. The Petitioner has also prayed for the quashing of the Order dated July 26, 2023 (“the Impugned Order”) passed under section 74 of the UP GST/CGST Act for the FY 2017-2018.
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