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IN THE HIGH COURT OF ALLAHABAD
Hon'ble Piyush Agrawal,J.
Solvi Enterprises – Appellant
Versus
Additional Commissioner Grade – Respondent
| Table of Content |
|---|
| 1. multiple writ petitions are decided together. (Para 1 , 2) |
| 2. respondents argue against the legitimacy of the petitioner's claims. (Para 3 , 9 , 10 , 11 , 12) |
| 3. petitioner challenges tax-related orders under gst. (Para 4 , 5 , 6 , 7 , 8) |
| 4. court reviews the records of the case. (Para 13 , 14) |
| 5. conditions for claiming input tax credit under gst are outlined. (Para 15 , 16 , 17 , 18 , 19 , 20 , 21) |
| 6. transaction validity is assessed based on registration status. (Para 22 , 23 , 24 , 25 , 26 , 27) |
| 7. previous judgments are distinguished based on transaction specifics. (Para 28 , 29) |
| 8. court emphasizes the importance of verifying gst records. (Para 30 , 31) |
| 9. impugned orders are quashed due to lack of legal support. (Para 32 , 33) |
| 10. writ petitions are allowed; matters remanded for fresh consideration. (Para 34 , 35) |
1. Since the similar issues are involved in aforesaid writ petitions, the same are being decided together by this common judgment.
2. For convenience, the facts of the Writ Tax No.1287 of 2024 is being delineated here-in-below:
3. Heard Sri Aditya Pandey, learned counsel for the petitioner, and Sri RS. Pandey, learned Additional Chief Standing Counsel for th
The court held that input tax credit cannot be denied based on the seller's retrospective registration cancellation when the transaction occurred while the seller was registered.
Input tax credit claims require proof of actual tax payment by the supplier; failure to demonstrate this results in denial of credit.
Dealers claiming input tax credit must establish genuine transactions and physical movement of goods with adequate proof; failure to do so may result in disallowance and recovery proceedings under th....
Administrative actions affecting business registrations must align with statutory procedures and provide due process, including valid reasoning for cancellations under GST law.
Input Tax Credit cannot be denied without clear evidence of fraud or misstatement; cancellation of supplier registration does not automatically invalidate the purchaser's claims.
The taxpayer must substantiate claims for input tax credit with adequate proof of genuine transactions; failure to do so justifies the cancellation of GST registration.
GST registration cancellation quashed; restored subject to tax payment, interest, penalties, and return filing with ITC restrictions.
The burden of proof lies with the dealer to establish the genuineness of transactions and actual movement of goods for Input Tax Credit claims under GST.
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