Allahabad HC Denies ITC on DEPB-Based Imports Not Used Within Uttar Pradesh

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Allahabad HC Denies ITC on DEPB-Based Imports Not Used Within Uttar Pradesh

GST

Published on

05/01/2026

By Mariya Paliwala

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The Allahabad High Court has ruled that a dealer is not entitled to claim Input Tax Credit (ITC) under the Uttar Pradesh Value Added Tax (VAT) Act on goods imported from outside the State using DEPB (Duty Entitlement Pass Book) scrips, if such goods are neither purchased nor used within Uttar Pradesh. The bench of …

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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