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INTEGRA MICRO SYSTEMS PRIVATE LIMITED LKO vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA

Pet. Counsel

Ravindra Gupta

Res. Counsel

C.s.c.

Petitioner / Applicant	INTEGRA MICRO SYSTEMS PRIVATE LIMITED LKO
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jan 16, 2025
Order No.	Writ Tax No. - 376 of 2024
Citation	2025(1) TAXREPLY 12230
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ORDER
ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 20.12.2024. 2. By means of the present petition, the petitioner has challenged the order dated 04.12.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed as being beyond limitation. The petitioner has also challenged the order dated 25.03.2023 passed by respondent no.3 whereby a demand has been created under Section of 74 of GST Act. 3. Submission of learned counsel for the petitioner is that the petitioner is a bonafide firm doing its business in accordance with law and had by mistake availed ITC but the same was not utilized. As the mistake was bonafide, the petitioner filed corrected return of the financial year 2017-18. It is stated that despite the said, a notice was served under Section....