M/S RAM NIWAS SUNIL KUMAR vs Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow, RAKHI SINGH

Dated: 04.11.2026
GSTAT
State Bench Lucknow
Division Bench Court No. Court II
APL/106/LCK/2026
M/S RAM NIWAS SUNIL KUMAR
.............Appellant
Versus
RAKHI SINGH, DEPUTY COMMISSIONER, MEERA BAI MARG LUCKNOW
& ORS. .............Respondent
Quorum
Hon’ble Narendra Kumar, Member(Judicial)
Hon’ble Alok Chopra, Member (Technical)
Counsel for Appellant
SHRI SUNIL KUMAR JAISWAL, ADVOCATE
Counsel for Respondent
SHRI SANJEEV KUMAR DEPUTY
COMMISSIONER, SGST
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
whether remand order : Yes
Order reference no. : ZA090371126000067H Date of order : 04/11/2026
1. GSTIN/Temporary ID/UIN - 09ADMPA1263A1Z4
Appeal Case Reference no. -
2. Date - 02/05/2026
APL/106/LCK/2026
Name of the appellant - M/S RAM NIWAS SUNIL KUMAR , [email protected] ,
3.
9889230888
Name of the respondant -
1. Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow , [email protected]
, 7235002314
2. RAKHI SINGH
4.
5. Order appealed against - AD090724053858G
Demand Order
(5.1) Order Type -

(5.2) Ref Number - ZD0901253112112 Date - 27/01/2025
Personal Hearing - 04/11/2026 28/10/2026 08/10/2026 15/09/2026
6.
Order in brief - ) In view of the findings recorded hereinabove, the appeal is partly allowed in the
following terms: (ii) Issue No. 1: The appeal is allowed on this issue. The matter is remanded to the
proper officer with a direction to verify the relevant figures, particulars and details available on the
GST portal and, upon such verification, extend the consequential benefit of the judicial precedents
referred to hereinabove, in accordance with law. (iii) Issue No. 2: The appeal is rejected on this issue,
as the appellant has failed to establish fulfilment of the statutory conditions prescribed under Section
16 of the UPGST Act, 2017, for availment of the ITC in question.
7.
Summary of Order
If demand order then whether demand quantified: No
8.
For Other orders and Demand orders which are not quantified:
9.
Issues
as
raised
by
proper
officer
Issues as
determined by
Appellate/Revisional
authority
Order by GST Appellate Tribunal
THE APPELLATE
AUTHORITY (
LUCKNOW )
UPHELD THE
DEMAND OF
TAX AND
PENALTY AND
REJECTED THE
APPEAL VIA
ORDER DATED
27-01-2025
) In view of the findings recorded hereinabove, the appeal is partly allowed in
the following terms: (ii) Issue No. 1: The appeal is allowed on this issue. The
matter is remanded to the proper officer with a direction to verify the relevant
figures, particulars and details available on the GST portal and, upon such
verification, extend the consequential benefit of the judicial precedents
referred to hereinabove, in accordance with law. (iii) Issue No. 2: The appeal
is rejected on this issue, as the appellant has failed to establish fulfilment of
the statutory conditions prescribed under Section 16 of the UPGST Act,
2017, for availment of the ITC in question.
Short
or
non-
payment
of tax
10. If remanded with directions:
a) Remanded to: Adjudicating Authority
b) Directions subject to which remanded, if any:
) In view of the findings recorded hereinabove, the appeal is partly allowed in the following terms: (ii)
Issue No. 1: The appeal is allowed on this issue. The matter is remanded to the proper officer with a
direction to verify the relevant figures, particulars and details available on the GST portal and, upon
such verification, extend the consequential benefit of the judicial precedents referred to hereinabove,
in accordance with law. (iii) Issue No. 2: The appeal is rejected on this issue, as the appellant has
failed to establish fulfilment of the statutory conditions prescribed under Section 16 of the UPGST
Act, 2017, for availment of the ITC in question.

Place :LUCKNOW
Signature
Date : 04.11.2026
LUCKNOW Deepak Yadav
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow