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UNIVERSAL ENTERPRISES vs. UNION OF INDIA AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA
Pet. Counsel
Anil Prakash Mathur
Res. Counsel
Krishna Agarawal
Om Prakash Mishra

Petitioner / Applicant

UNIVERSAL ENTERPRISES
Respondent UNION OF INDIA AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 5, 2023
Order No.

Writ Tax No. - 1015 of 2023

Citation

2023(10) TAXREPLY 8132
Original Order
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ORDER

ORDER 1. Heard Shri A.P. Mathur, learned counsel for the petitioner, Sri Krishna Agarwal, learned counsel for revenue and Shri Om Prakash Mishra, learned counsel for the Union of India. 2. The instant writ petition has been filed assailing the order dated 25.04.2023 passed by the Joint Commissioner, Central GST, Ghaziabad whereby and whereunder the Input Tax Credit availed and further utilized by the petitioner against invoices issued without actual receipt of goods has been held to be inadmissible in terms of Section 16 of the CGST Act, 2017 read with Rule 36 of CGST rules, 2017 and the demand and recovery of input tax credit amounting to Rs. 15,64,58,361 (IGST 8,04,90,895/- +CGST Rs/ 3,79,83,733/- + SGST Rs. 3,79,83,733/-) availed and utilized on the basis of fake invoices issued by non existent suppliers without concomitant goods during the period from October 2017 to March 2022 under Section 74 (1) of the CGST Act, 2017 and UPGST Act, 2017 read with Section 20 of the IGS....

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).