Saniya Traders Vs Additional Commissioner
Date: December 2, 2025
Subject Matter
Supplier's Registration Cancellation Does Not Preclude Recipient's ITC Claims Where Tax Has Been Remitted
Summary
The High Court allowed the writ petition, thereby quashing the Appellate Order (dated 05.02.2024) and the original Assessment Order (dated 20.12.2022). The Court ruled that the reversal of the petitioner's Input Tax Credit (ITC) claim, along with the…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the parties and perused the record. 2. The present writ petition has been filed assailing the order dated 5.2.2024 passed by the Additional Commissioner, Grade02(Appeal)-II, State Tax, Moradabad, (Respondent No.1) U/s 74 of GST ACT 2017 in GST Appeal No. 0104/2023, for tax period June, 2021 for the year 2021-2022…