WRIT TAX No. 501 of 2023 at Allahabad

AFR Neutral Citation No. 2025:AHC:88701 Reserved on : 20.05.2025 Delivered on : 26.05.2025 Court No. - 9 Case :- WRIT TAX No. - 501 of 2023 Petitioner :- Trendships Online Services Private Limited Respondent :- Commissioner Commercial Taxes U.P. At Lucknow And Another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- CSC Hon'ble Rohit Ranjan Agarwal,J. 1. Petitioner, before this Court, is a registered dealer under U.P. Goods and Services Tax Act, 2017 (hereinafter referred as “U.P. GST, 2017”). It is engaged in providing soil testing services for preparation of soil health guard to Government of U.P. 2. Petitioner made purchase of what-man filter paper required for soil testing from one Shree Radhey International, Delhi, who at the time when the sale was made was also a registered dealer. According to petitioner, payment for entire purchase so made was through the banking channel from March to April, 2018. The goods purchased were against tax invoices and it was declared by petitioner in its GSTR-3B return for the period in question. Input tax credit on output tax liability was claimed and for input tax credit, credit was availed. 3. A show-cause notice dated 06.09.2