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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

Original Order
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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 ....

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GSTR-1 for the Quarter Apr - June 2025 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

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☑ Monthly | GSTR-6

GSTR-6 for the m/o June 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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☑ Quarterly | CMP-08

CMP-08 for Quarter Apr - June 2025 (For Composite Taxpayers - Rule 62).

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☑ Monthly | GSTR-3B

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☑ Monthly | GSTR-5A

GSTR-5A for the m/o June 2025 [Return by OIDAR Service Providers - Rule 64.]

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☑ Quarterly | GSTR-3B

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☑ Monthly | GSTR-11

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