Case LawWrit Tax No. 501 of 2023
Trendships Online Services Private Limited Vs Commissioner Commercial Taxes U.P.
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- May 25, 2025
- Type:
- Writ Petition
- Members:
- Rohit Ranjan Agarwal
Subject
Payment of tax by the supplier is necessary for ITC eligibility
Input Tax Credit
Summary
In this case, a registered dealer under the U.P. Goods and Services Tax Act, 2017, engaged in soil testing services for the government, sought to claim Input Tax Credit (ITC) on purchases made from a registered dealer. The purchase included what-man…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1.Petitioner, before this Court, is a registered dealer under U.P. Goods and Services Tax Act, 2017 ( hereinafter referred as “U.P. GST, 2017” ). It is engaged in providing soil testing services for preparation of soil health guard to Government of U.P. 2. Petitioner made purchase of what-man filter paper required for soil testing from one Sh…