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U.P. RAJKIYA NIRMAN NIGAM LTD. vs. COMMISSIONER OF STATE TAX COMMISSIONERS OFFICE LKO AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ATTAU RAHMAN MASOODI
SUBHASH VIDYARTHI JJ.
Pet. Counsel
Pradeep Agrawal
Alok Kumar Gupta
Res. Counsel
Dipak Seth
C.s.c.

Petitioner / Applicant

U.P. RAJKIYA NIRMAN NIGAM LTD.

Respondent COMMISSIONER OF STATE TAX COMMISSIONERS OFFICE LKO AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 5, 2024
Order No.

Writ Tax No. - 267 of 2024

Citation

2024(11) TAXREPLY 11547
Original Order
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ORDER

ORDER 1. Heard Sri Pradeep Agrawal, learned counsel for the petitioner, learned Standing Counsel for the State authorities and Sri Saurabh Yadava, learned counsel appearing for opposite party nos. 3 and 4/GST Authorities. 2. The petitioner has assailed the issuance of summons under Section 70 of the Central Goods and Services Tax Act, 2017 [here-in-after referred to as 'CGST Act'] by opposite party no. 4 at the behest of the opposite party no. 3 on the ground that the summoning authority lacks jurisdiction by virtue of Section 6 Sub-section 2(b) of the CGST Act. 3. It appears that some Input Tax Credit for the year 2017-2018 onwards, of which the details became available to the petitioner subsequently, have been claimed by the petitioner. This claim appears to have been lodged for the earlier years mentioned above. 4. The opposite party nos. 3 and 4 appear to have sought certain details by means of summons dated 12.3.2024 relating to the lodging of the claims....

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