Case Law Details
Case Name : Saniya Traders Vs Additional Commissioner (Allahabad High Court)
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Courts :
All High Courts Allahabad High Court
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Saniya Traders Vs Additional Commissioner (Allahabad High Court)
The Allahabad High Court considered a writ petition filed by Saniya Traders challenging the orders passed under Section 74 of the GST Act, 2017 by the Additional Commissioner and the Assistant Commissioner, Moradabad, concerning the tax period June 2021 for the year 2021-22. The orders under challenge involved reversal of input tax credit (ITC) of ₹4,17,997, interest of ₹1,06,589, and penalty of ₹4,17,997, totaling ₹9,42,584, and the petition sought to prevent initiation of recovery proceedings. The petitioner
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