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HCL INFOTECH LTD vs. COMMISSIONER, COMMERCIAL TAX AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA
Pet. Counsel
Atul Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

HCL INFOTECH LTD

Respondent COMMISSIONER, COMMERCIAL TAX AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 27, 2024
Order No.

Writ Tax No. - 1396 of 2024

Citation

2024(9) TAXREPLY 11077
Original Order
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ORDER

ORDER 1. Heard Sri Atul Gupta, learned counsel appearing for the petitioner and Sri Ankur Agarwal, learned Standing Counsel appearing for the respondents. 2. Petitioner has filed this writ petition challenging therein the Show Cause Notice No. ZD090824020702H dated 03.08.2024 issued by the Deputy Commissioner, State Tax, Sector-2 NOIDA, U.P. under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’). 3. Facts of the case, in brief, are that the petitioner is a public limited company and under the erstwhile regime it had centralised Service Tax registration in the State of U.P. and was procuring various input services to supply the IT services and had availed CENVAT Credit of the Service Tax and Cess paid thereon in terms of the CENVAT Credit Rules, 2004. Thereafter the Goods and Services Tax (GST) was introduced w.e.f. 01.07.2017 and for the purposes of GST petitioner got itself registered under the new regime....

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