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PRAKASH IRON STORE vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA

Pet. Counsel

Anurag Mishra

Res. Counsel

C.s.c.

Petitioner / Applicant	PRAKASH IRON STORE
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Dec 6, 2024
Order No.	Writ Tax No. - 319 of 2024
Citation	2024(12) TAXREPLY 11814
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ORDER
ORDER 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel. 2. By means of the present petition, the petitioner has challenged the order dated 24.04.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed. The petitioner has also challenged the order dated 01.02.2022 passed by respondent no.3 whereby a demand has been created under Section of 74 of GST Act for F.Y. 2017-2018. 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 in the month of July, 2019. It is stated that despite the said, a notice was served under Section 74 of GST Act on 08.12.2021 wherein a proposed liability of Rs. 2,98,333/- was sought to be levied and collected from the petitioner. The said s....