Vadilal Enterprises Limited Vs State of U.P. And 2 Others (Allahabad High Court)
Date: May 22, 2025
Subject Matter
GST Section 74 Notice Quashed Due to Lack of elements of fraud, misstatement or suppression
Summary
The writ petition challenges a notice issued under Section 74 of the Goods and Services Tax Act, 2017, demanding a considerable amount from the petitioner. The petitioner argues that the notice lacks necessary allegations required under Section 74, t…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This writ petition is directed against notice dated 25.02.2025 issued under Section 74 of the Goods and Services Tax Act, 2017 (for short ‘the Act’) to the petitioner raising a demand of Rs.2601537910/-. 2. Challenge has been laid to the said notice inter alia on the ground that neither the ingredients as required under Section 74 of…