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AHLUWALIA CONTRACTORS INDIA vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
ASHOK KUMAR PANDEY
Pet. Counsel
Anurag Saurav
Sharda Raje Singh
Ankesh Bibhu
Res. Counsel
Dr. Krishna Nandan Singh
Anshuman Singh

Petitioner / Applicant

AHLUWALIA CONTRACTORS INDIA
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Apr 10, 2025
Order No.

Civil Writ Jurisdiction Case No. 10139 of 2024

Citation

2025(4) TAXREPLY 12980
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ORDER

ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned counsel for the petitioner, learned ASG for respondent no.5 and learned GP-7 for respondent nos. 6 to 9. 2. This writ application has been filed seeking the following reliefs :- “(i) For Quashing of Order Dated 20.05.2024 passed under Section 74(9) of BGST Act 2017 read with Section 20 of IGST Act, 2017 by Respondent No. 8 for the Financial Year 2017-2018, whereby and whereunder an amount of Rs.13,22,863.38/- has been imposed as Tax, Interest and Penalty and the said Tax (IGST) has been imposed on the ground that an amount of Rs.4,25,358/- as ITC has been wrongly availed by petitioner and Dealer whose ITC was availed by petitioner, is a non-existent supplier, but while passing Order it has not been considered by the Assessing Officer that the said issue has been raised by Respondent No.5 in the previous year and petitioner had deposited Tax, Interest and Penalty against the said transacti....

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