Arihant Steel Vs State Of U.P. And 2 Others (Allahabad High Court)
In the case of Arihant Steel vs. State of U.P. and others, the Allahabad High Court reviewed a writ petition challenging the orders passed by the Assistant Commissioner and Additional Commissioner of State Goods & Service Tax, which had rejected the petitioner’s Input Tax Credit (ITC) claims. The petitioner argued that the rejection was unjust as it lacked proper notice and reasoning. Specifically, the notice did not include hearing dates or reasons for the rejection, and new facts used against the petitioner in the appeal were not previously disclosed. The Court agreed, noting that the petitioner was denied an opportunity to present their case effectively. Consequently, the Court quashed the impugned orders and remanded the matter for a fresh, reasoned decision by the authorities, ensuring proper hearing and consideration of all relevant facts.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Parth Goswami, Advocate holding brief Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for the State-respondents.
2. By means of instant writ petition, the petitioner has assailed the order dated 24.09.20 19 passed by Assistant Commissioner, Sector-8, State Goods & Service Tax, Bareilly as well as the impugned order dated 07.07.2022 passed by the Additional Commissioner, Grade-2 (Appeal) 1st, State Goods & Service Tax, Bareilly.
