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HIGH COURT OF ALLAHABAD (LUCKNOW BENCH)
Subhash Vidyarthi, J
M/S Rajshi Processors Raebareli Thru. Its Partner Ashok Kumar Lakhotia – Appellant
Versus
State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax,Lko. And 2 Others – Respondent
| Table of Content |
|---|
| 1. petitioner challenges imposed tax liability for claims on bogus supplies. (Para 2 , 3 , 4 , 5) |
| 2. appellate authority reviews evidence and upholds lower court decisions. (Para 7 , 8 , 13) |
| 3. discusses conditions for input tax credit eligibility under gst. (Para 9 , 10 , 12 , 14) |
| 4. fraudulent claims disrupt the applicability of tax credits. (Para 17 , 18 , 19 , 20) |
| 5. court concludes no merit for interference in previous rulings. (Para 21 , 22 , 23 , 24) |
1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Vikram Soni, learned Additional Chief Standing Counsel.
2. By means of the instant petition filed under Article 226 of the Constitution of India, the petitioner has prayed for quashing of the order dated 16.07.2021 passed by the Deputy Commissioner, Commercial Tax, Division-1, Raebareli, Lucknow (B), whereby the tax liability and penalty has been imposed on the petitioner on the ground that he had been paid false input tax credit. The petitioner has also challenged the validity of an order dated 10.04.2024 passed by Additional Commissioner. Grade-2 (Appeal)-Ist, State Tax, Lucknow, whereby the Appeal bearing number GST 37/2021, filed by the petitio
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