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AGMOTEX FABRICS PRIVATE LIMITED vs. STATE OF UTTAR PRADESH AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
VIPIN CHANDRA DIXIT
Pet. Counsel
Rahul Agarwal
Res. Counsel
Ankur Agarwal

Petitioner / Applicant

AGMOTEX FABRICS PRIVATE LIMITED

Respondent STATE OF UTTAR PRADESH AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 18, 2024
Order No.

Writ Tax No. - 1757 of 2024

Citation

2024(11) TAXREPLY 11675

Original Order
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ORDER

ORDER 1. Heard learned counsel for the parties and perused the record. 2. This writ petition has been filed under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the impugned order dated September 12, 2024 passed by the Deputy Commissioner, State Goods & Services Tax, Sector 17, Kanpur/respondent No.3 under Section 74 of the Goods and Services Tax Act, 2017 (hereinafter referred as 'the Act') for the financial year 2021-22. 3. Factual matrix giving rise to the instant writ petition is delineated below: a. On December 27, 2022, petitioner’s Business premises were subjected to a search where it was found that the petitioner had wrongly availed the Input Tax Credit ( hereinafter referred to as “ITC”) and refund of the same on purchase of glycerin, fatty acid and finishing chemical made up of perfumery compound. It was further found that the petitioner had also not produced proper evidence with regard to....

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