Rajshi Processors Raebareli Vs State of U.P
Date: May 14, 2024
Subject Matter
Merely because a supplier firm was registered on the date of transaction, it cannot be said that the department is bound to give I.T.C. benefit to the recipient
Summary
The petitioner, engaged in manufacturing and sale of Aluminum Casting & Machinery Parts, claimed Input Tax Credit (I.T.C.) for inward supplies from three firms. However, it was discovered that the three firms were non-existent and bogus, and the…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Vikram Soni, learned Additional Chief Standing Counsel. 2. By means of the instant petition filed under Article 226 of the Constitution of India, the petitioner has prayed for quashing of the order dated 16.07.2021 passed by the Deputy Commissioner, Commercial Tax, Divisi…