Case LawWrit Tax No. 433 of 2021
Vivo Mobile India Private Ltd Vs State Of U.P
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- September 4, 2023
- Type:
- Writ Petition
- Members:
- Saumitra Dayal Singh, Vinod Diwakar
Subject
Circular Does Not Override Statutory Provisions
Input Tax Credit
Summary
This is a case where the Allahabad High Court quashed a demand raised against Vivo Mobile India Private Limited by GST Authorities. The demand was made under Section 74(9) of the GST Act, alleging that the petitioner had claimed excess Input Tax Cred…
Judgement
1. Heard Sri Tarun Gulati, learned Senior Counsel assisted by Sri Nishant Mishra, Sri Kishore Kunal, and Ms. Vedika Nath, learned counsel for the petitioner, Sri Gaurav Mahajan, learned counsel for Central Board of Indirect Taxes, Sri Manish Goyal, learned Additional Advocate General assisted by Sri Nimai Dass, learned Additional Chief Standing Counsel and Sri Ankur Agarwal, learned Standing Couns…