Merino Industries Ltd. Vs State of Uttar Pradesh
Date: April 1, 2025
Subject Matter
Order passed without PH is not sustainable. Costs imposed on the adjudicating authority
Summary
The case law discusses a petition filed by a manufacturer of potato flakes challenging an order from the Joint Commissioner of SGST, which imposed a tax demand of over Rs. 5.82 crores. The background of the case involves a show cause notice issued to…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition has been filed by the petitioner aggrieved of the order dated 04.02.2025 passed by Joint Commissioner, SGST, Corporate Circle -1, Ghaziabad (Annexure-1) under Section 74 of Goods and Services Tax Act, 2017 (for short, ‘the Act’) wherein, a demand of Rs. 5,82,67,589.12/- has been created. 2. It is inter alia …