Ziva Auto Sales Vs State of U.P.
Date: January 27, 2026
Subject Matter
Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order
Summary
The High Court has quashed and set aside an order imposing tax, interest, and penalty, along with the underlying show cause notice. The primary reason for this decision was the failure of the authorities to quantify the interest liability in the show…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioners are aggrieved by the impugned order dated February 11, 2025 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act, 2017”), wherei…