Shashi Contractors Vs State of U.P. and another

Date: April 4, 2025

Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Arun Bhansali, Kshitij Shailendra
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Subject Matter

GST Orders issued after due application of minds are valid when taxpayers ignore SCNs

Principles of Natural JusticeShow Cause NoticeAdjudication

Summary

The case involves a writ petition filed against an order dated April 25, 2024, under Section 73(9) of the GST Act, which demanded a tax amount of Rs. 3,20,852.68 for the period from April 2018 to March 2019. The petitioner received notices under Sect…

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This writ petition is directed against order dated 25.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short ‘the Act’) for the tax period April 2018 to March 2019 wherein a demand to the tune of Rs. 3,20,852.68 has been created against the petitioner. 2. The petitioner was issued notice dated 21.11.2023 unde…

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