S.A. Iron & Alloys Pvt. Ltd. Vs State of U.P. and 4 others
Date: November 5, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): PIYUSH AGRAWAL
Subject Matter
Stock Discrepancy Does Not Prove Mens Rea for Section 74
Summary
The petitioner, a private limited company dealing in sponge iron and MS ingots, challenged an assessment order (June 10, 2022) and the subsequent appellate order (February 24, 2023) that imposed tax, interest, and penalty under Section 74 of the GST…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Aloke Kumar, learned counsel for the petitioner and learned ACSC for the State – respondents. 2. The instant writ petition has been filed against the impugned order dated 10.06.2022 passed by the respondent no. 4 as well as the impugned order dated 24.02.2023 passed by the respondent no. 5. 3. Learned counsel for the…