2025 (5) TMI 139

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....N'BLE ROHIT RANJAN AGARWAL,J. 1. These three writ petitions bearing Writ Tax No.611 of 2023, Writ Tax No.612 of 2023 and Writ Tax No.613 of 2023 arise out of a common order dated 04.03.2023 passed by Additional Commissioner, Grade-II (Appeal) I, State Goods and Service Tax, Agra, by which, the order passed during the proceedings for the Assessment Year 2019-20, 2020-21 and 2021-22 has been up....

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....sessment orders, three appeals were preferred before Additional Commissioner, Grade-II (Appeal)-1, SGST, Agra. These three appeals have been rejected by the common order on 04.03.2023. 5. According to the petitioner counsel, the Apex Court in State of Karnataka vs. Ecom Gill Coffee Trading Private Limited, 2023 SCC OnLine SC 248, had required that for claiming benefit of ITC the documents have to....

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.... authorities for claiming the benefit. The petitioner also wants to file these documents which have been filed along with present writ petition. 8. Learned Standing Counsel has opposed the writ petition and submitted that the assessment order has been finalised by the appellate Court, however, he does not dispute the fact that the judgment rendered by the Apex Court requires certain documents to ....