Khurja Scrap Trading Company Vs Additional Commissioner Grade-2 (Appeal)
Date: August 28, 2025
Subject Matter
Supplier's registration cancellation after a transaction, or their non-existence at a later inspection, is not a valid reason to deny ITC
Summary
The petitioner challenged two orders: a final assessment order and an appellate order, both of which denied the petitioner's Input Tax Credit (ITC) claim. The proceedings were initiated under Section 74 of the GST Act after a physical inspection of t…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State – respondents. 2. The instant writ petition has been filed challenging the impugned order dated 16.12.2022 passed by the Additional Commissioner, Grade – II (Appeals), State Tax, Bulandshahar for the Assessment Year 2021-2…