Ocean E Mart Vs State of U.P
Date: January 11, 2026
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): SHEKHAR B. SARAF, MANJIVE SHUKLA
Subject Matter
Tax Paid under Wrong GST Head Must Be Adjusted by Authorities
Summary
The petition was allowed , and the order imposing liability for non-payment of IGST was set aside . The High Court directed the authorities to consider tax mistakenly deposited under CGST and SGST as valid payment towards IGST, ensuring a just assess…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner has sought for the following substantial reliefs:- “(i.) Issue a Writ, Order or Direction in the nature of Certiorari thereby setting aside the order dated 27.01.2024 passed by the…