Singhal Iron Traders Vs Additional Commissioner
Date: November 3, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): PIYUSH AGRAWAL
Subject Matter
ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud
Summary
The petitioner, a registered dealer trading in iron scrap, challenged an order passed under Section 74 of the GST Act, 2017, which mandated the reversal of Input Tax Credit (ITC) worth ₹1,95,048/- and imposed an equivalent penalty for the period Augu…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned A.C.S.C. for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 23.06.2022 passed by the Additional Commissioner Grade-2 (Appeal)-I, State Tax, Agra/respondent no.1 and the order dated 30.09.2021 passed by the Assistant Commissioner S…