Ashish Trading Company Vs State Of UP
Date: December 6, 2022
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Rohit Ranjan Agarwal
Subject Matter
Benefit of ITC cannot be denied on cryptic grounds
Summary
Thee finding recorded by the first Appellate Authority is cryptic as it only states in its order that the registration of the supplier was cancelled, but no date of cancellation has been mentioned so as to demonstrate whether transaction took place p…
Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri A.C. Tripthi, learned Standing Counsel for the State. These writ petitions have been filed assailing the order passed by the Assessing Authority reversing the ITC and the order passed by the Additional Commissioner, Grade-II in appeal dated 20.10.2020 conforming the order of Assessing Authority. The facts, in nutshell, are that p…