Missing Hearing Dates, Reasons & Undisclosed Facts: HC Quashes ITC Rejection Order

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

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