R.T. Infotech Vs Additional Commissioner Grade 2

Date: May 29, 2025

Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): PIYUSH AGRAWAL
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Subject Matter

Buyer cannot be penalized for the default of the selling dealer

Input Tax Credit

Summary

The petitioner, a registered supplier, challenged two orders related to the period from July 2017 to March 2018. The petitioner used mobile recharge services from M/s Bharti Airtel, claiming ITC on the corresponding invoices. The claims included CGST…

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri R.R. Agrawal, learned Senior Counsel assisted by Sri Suyash Agarwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of this writ petition, the petitioner has challenged the order dated 24.06.2022 passed by the Additional Commissioner Grade-2…

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