ITC Discrepancy under GST: Allahabad HC dimisses Writ Petition

Laxmi Telecom Vs State of U.P. and another (Allahabad High Court)

Allahabad High Court dismissed the writ petition filed by Laxmi Telecom against a demand order issued under Section 73(1) of the CGST Act, 2017. The petitioner contested a demand of ₹7,41,218 raised by the GST authority due to discrepancies in Input Tax Credit (ITC) between GSTR-3B and GSTR-2A/2B filings. Initially, the petitioner responded to a show-cause notice, arguing the discrepancies were far less, at ₹74,668.61, and provided supporting documents. However, the adjudicating authority issued a subsequent noti

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