M/S Santosh Kumar vs. Additional Commissioner Grade-2 And Another
Held
The Court held that a beneficial circular issued during the pendency of litigation should be applied. The impugned order was set aside, and the matter was remanded for fresh consideration in light of the circular and relied-upon judgments.
Facts
The petitioner was issued two GSTINs due to a fault of the respondents, leading to the availing of Input Tax Credit (ITC) on one GSTIN that was intended for the other. This resulted in proceedings initiated against the petitioner.
Key Issues
Whether the benefit of a circular issued during the pendency of litigation can be denied to the assessee, and whether the matter should be remanded for fresh consideration based on the circular.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:199009 Court No. - 5 Case :- WRIT TAX No. - 1185 of 2022 Petitioner :- M/S Santosh Kumar Respondent :- Additional Commissioner Grade-2 And Another Counsel for Petitioner :- Bipin Kumar Pandey,Aditya Pandey Counsel for Respondent :- C.S.C. With Case :- WRIT TAX No. - 1193 of 2022 Petitioner :- M/S Santosh Kumar Respondent :- Additional Commissioner Grade-2 And Another Counsel for Petitioner :- Bipin Kumar Pandey,Aditya Pandey Counsel for Respondent :- C.S.C. HON'BLE PIYUSH AGRAWAL,J.
Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Rishi Kumar learned Standing Counsel for the respondents.
Since the issues involved in these two writ petitions are similar, therefore, the same are being decided by the common order.
The present writ petitions have been filed assailing the order dated 7.1.2022 passed by the respondent no.1 in GST Appeal Nos.67 of 2020 & 66 of 2020, Assessment Year 2018-19 under the provisions of Section 73 of the UP Goods and Services Tax Act, 2017, whereby the order passed on 10.07.2020 was confirmed.
Learned counsel for the petitioner submitted that prior to commencement of GST regime, the petitioner w
The judgment continues below.
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