The Commissioner, Commercial Tax vs S/S Deepak Traders
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Allahabad High Court

The Commissioner, Commercial Tax vs S/S Deepak Traders on 1 April, 2025

Author: Piyush Agrawal

Bench: Piyush Agrawal

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2025:AHC:44518
 
Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 98 of 2024
 

 
Revisionist :- The Commissioner, Commercial Tax
 
Opposite Party :- S/S Deepak Traders
 
Counsel for Revisionist :- Bipin Kumar Pandey,C.S.C.
 

 
Hon'ble Piyush Agrawal,J.
 

1. The present revision has been filed against the judgment and order dated 13.05.2024 passed by Commercial Tax Tribunal, Allahabad, Bench-1, in Second Appeal No.137/2023 for the F.Y. 2017-18, whereby the input tax credit has been allowed to the respondent.

2. Perusal of the office report dated 06.03.2025 indicates that the affidavit of service has been filed pursuant to the copy of the revision being served upon the proprietor of the firm. Therefore, the notice is deemed to be sufficient.

3. In spite of matter being taken up even in the revised call, neither anybody put in appearance on behalf of the opposite party nor any vakalatnama on behalf of the opposite party has been found to be filed in the record.

4. Learned Standing Counsel submits that since the business of of the respondent has been discontinued by the provision of law as Goods and Services Act came into force from 1st July, 2017, the available Input Tax Credit was required to be reversed as per Section 17 and Rule 21 (y).

5. In support of his submission, he has placed reliance upon the judgment of this Court delivered on 24.03.2025 in the case of The Commissioner, Commercial Tax, U.P., Lucknow Vs. S/S Janki Industries Nai Basti, Bareilly.

6. After hearing the learned counsel for the revisionist and perusing the record, the issue in hand is squarely covered by the judgment delivered on 24.03.2025 in the case of S/S Janki Industries (supra). Hence, the impugned order cannot be sustained in the eyes of law and the same is hereby quashed.

7. The revision is allowed.

8. Accordingly, the questions of law is answered in favour of the revenue and against the opposite party.

Order Date :- 1.4.2025

Pravesh Mishra