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BHAGWAN DAS AGRAHARI vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Ajay Kumar Yadav

Res. Counsel

C.s.c.

Petitioner / Applicant	BHAGWAN DAS AGRAHARI
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jan 24, 2025
Order No.	Writ Tax No. - 1403 of 2024
Citation	2025(1) TAXREPLY 12349
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Mr. Ajay Kumar Yadav, learned counsel for the petitioner and Mr. B.K. Pandey, learned ACSC for the State-respondents. By means of present petition, the petitioner is assailing the order dated 1.5.2024 passed by respondent no. 2 and the order dated 14.3.2023 passed by respondent no. 3. Learned counsel for the petitioner submits that a very short controversy is involved in the present petition. He submits that proceedings under Section 73 of UP GST Act was initiated against the petitioner on the ground of wrong availment of input tax credit against which an appeal has been filed but the same has also been dismissed without considering the material on record. He submits that a circular has been issued on 27.12.2022 clearly stating therein that in the event the supply is less than 5 lakhs then certificate of supplier will be sufficient for clarifying the position. He submits that in pursuance of the same, the certificate of all ....