Kvn Fmcg Pvt. Ltd. Vs State of U.P
Date: May 17, 2026
Subject Matter
Section 130 Notice Issued Without Prior Tax Determination for Record-Keeping Violation Set Aside
Summary
The writ petition is allowed . The High Court held that a notice under Section 130 of the CGST/UPGST Act, 2017, cannot be issued for alleged violation of Section 35 without a prior determination of tax liability under Sections 73 or 74. Consequently,…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Pranjal Krishna, learned counsel appearing for the petitioner as well as Shri Sanjay Sarin, learned Standing Counsel for the State respondent(s) and Shri Atul Kumar Singh, Advocate, who has filed his ‘memo of appearance’ on behalf of the respondent No.3 in Court today, which is taken on record. 2. This writ tax has been filed by…