M/S Ahluwalia Contrats INDIA LTD. vs. State Of U.P. And 2 Others
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Cause title — parties, addresses and appearances
Challenge in the present writ petition is to the notice dated January 12, 2023 in terms of which, according to the petitioner, a demand of ₹6,47,57,953/- has been raised against it alleging that there are certain inadmissible ITC credit availed of. It was submitted that the process for determination of that amount was initiated after the aforesaid demand notice was issued, hence, recovery could not be affected before the amount was finally determined.
On the other hand, learned counsel for the respondents submitted that the impugned notice, per se, is not a demand notice directing the petitioner to deposit the amount. It is only a notice asking the petitioner to deposit the amount and reverse the tax credit, in case, it has been wrongly availed of. The proceedings for determination of amount have already been initiated. After the amount is finally determined, recovery of the same will be affected in accordance with law. The issue pertains to the input tax credit, which the petitioner wrongly availed of during the VAT regime. Chief Justice's Court Serial No. 22 WRIT TAX No. - 130 of 2023 Through :- Mr. Shubham Agrawal, Advocate v/s Through :- Mr. Ankur Agarawal, Standing Counsel for respondent nos. 1 and 3 Mr. Krishna Agarawal, Advocate for respondent no. 2
CORAM : HON'BLE RAJESH BINDAL, CHIEF JUSTICE HON'BLE OM PRAKASH TRIPATHI, JUDGE M/s Ahluwalia Contrats India Ltd. .....Petitioner State of U.P. and others .....Respondents
After hearing learned counsel for the parties, in our opinion, grievance of the petitioner does not survive as the stand taken by the learned counsel for the respondents is that impugned notice dated January 12, 2023 is not a demand notice directing the petitioner to deposit the amount. As the proceedings for determination thereof are in progress, as and when the amount is determined, appropriate action in terms thereof shall be taken.
The writ petition is, accordingly, disposed of. Allahabad 07.02.2023 Manish Himwan/Abhishek Whether the order is speaking : Yes/No Whether the order is reportable : Yes/No 2 WTAX No. 130 of 2023 (Om Prakash Tripathi) Judge (Rajesh Bindal) Chief Justice MANISH HIMWAN High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.