Anil Rice Mill Vs State of U.P. And 2 Others (Allahabad High Court)
Date: August 14, 2024
Subject Matter
Mere provision of invoices or payment through banking channels is not sufficient to claim the benefit of ITC
Summary
The case involves a writ petition filed by a proprietorship firm (M/s Anil Rice Mill) challenging two orders regarding the imposition of tax and penalties due to the alleged wrongful availing of input tax credit (ITC). The petitioner claimed to have…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned ACSC for the State-respondents. 2. By means of this writ petition, the petitioner has assailed the order dated 31.01.2023 passed by the Additional Commissioner- Grade- 2 (Appeal-I), Commercial Tax Bareilly as well as the impugned order dated 2…