Shree Krishna Traders Vs State of U.P.
Date: September 24, 2023
Subject Matter
Circular 183/15/2022 to be followed before disallowing ITC on account of entering the wrong GSTIN number of the recipient in Form GSTR-1
Summary
The case involves M/s. Shree Krishna Traders challenging the proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 by the Revenue Department, for the tax period of July 2017 to March 2018. The petitioner contended tha…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel appearing for the respondent Revenue. 2. Challenge in this writ petition is to the proceedings initiated under Section 74 of the U.P. GST/CGST Act by respondent no.2 consequent to the notice dated 24.12.2022 for the financial year 2017…