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 notice and passed an order partially accepting the petitioner’s plea but maintaining the demand for ₹7,41,218. Dissatisfied, the petitioner challenged the order in the High Court, citing procedural lapses, including non-supply of requisite documents and discrepancies in hearing and order dates.
The Court rejected these arguments, stating that the petitioner neither requested the documents earlier nor demonstrated any prejudice caused by the alleged procedural lapses. It further observed that the petitioner had responded to notices using available material, and the authority had duly considered the pleas before reaching its conclusion. Emphasizing the availability of a statutory appellate remedy, the Court ruled that the writ petition was not maintainable in such circumstances and dismissed it, allowing the petitioner to pursue alternative legal remedies.
